Belozer Farms, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from an opinion and order denying property tax exemption for certain of plaintiffs property. Plaintiff and its parent corporation are, for the most part, the result of a family chicken business started in the 1940’s by the father of the current principal shareholders. The family business has grown from an egg hatching business only to a comprehensive chicken production industry. In 1979, the Western Farmers Association, doing business as Lynden Farms, owned and operated the chicken processingplant in question, as well as other business properties. In…