Diamond Fruit Growers, Inc. v. Commission

Edward H. Howell, Judge.

This case involves the right of the plaintiff as a fruit processor to the cancellation of a personal property tax assessment. The tax commission found that plaintiff did not qualify for the cancellation and plaintiff appealed.

The issue involves the interpretation of ORS 308.250, known as the “processors’ exemption statute”. It provides that all personal property not exempt from taxation shall be assessed at its true cash value as of January 1 of each tax year. It also provides that the assessment of certain products, including fruit, “in the hands of a farmer,…