Gunderson Bros. Engineering Corp. v. Department of Revenue

Carlisle B. Roberts, Judge.

This is an appeal from four orders of the Department of Revenue, No. VL 71-372, No. VL 71-398, No. YL 71-399, and No. YL 71-452, covering the four property tax years 1967-1968 to 1970-1971, inclusive. These orders denied the plaintiff’s application for personal property tax relief under ORS 307.810 et seq. (the “free port statute-”). ORS 307.810 reads, in part, as follows:

“(1) Personal property in transit through this state is goods, wares and merchandise destined for sale in the ordinary course of trade or business, manufactured or produced outside the state and…