Bert Brundige, LLC v. Dept. of Rev.

1 Argued and submitted January 28, judgment of Tax Court affirmed April 22, 2021 BERT BRUNDIGE, LLC, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent. (TC 5325; SC S067316)

485 P3d 269

Taxpayer applied to the Douglas County assessor for tax exemptions under ORS 307.827 for several pieces of heavy equipment it used for logging road work. The assessor granted an exemption for taxpayer’s excavator, but denied the exemptions for taxpayer’s other equipment. Taxpayer brought this action in the Oregon Tax Court to challenge the assessor’s denials, and the Tax Court…