Legal Opinion
King Estate Winery, Inc. v. Department of Revenue
Oregon Tax Court
Decided April 3, 1997No. TC 3939PublishedCited by 4 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff (taxpayer) appeals the denial of a property tax exemption for 1994-95, for personal property used in taxpayer’s winery. Taxpayer contends that the property is exempt under ORS 307.400 as farm machinery and equipment. The matter has been submitted to the court on taxpayer’s Motion for Summary Judgment and defendant’s response.
FACTS
King Estate Winery and King Estate Vineyards are owned by Edward J. King, Jr., and managed by the same officers and directors in an integrated operation. Grapes grown in the King Estate Vineyards and grapes from surrounding vineyards…
2Cases cited5 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Oregon Business Planning Council v. Department of Land Conservation & DevelopmentOregon Supreme Court · 1981
- Craven v. Jackson CountyOregon Supreme Court · 1989
- Anadromous, Inc. v. Department of RevenueOregon Tax Court · 1989
- Girardet v. Department of RevenueOregon Tax Court · 1994
3Cited by4 opinions
- King Estate Winery, Inc. v. Department of RevenueOregon Supreme Court · 1999
- Hallmark Marketing Corp. v. Department of RevenueOregon Tax Court · 2002
- King Estate Winery, Inc. v. Department of RevenueOregon Supreme Court · 1999
- Youngblood v. Malheur County AssessorOregon Tax Court · 2001