SLOAN, Justice.
Plaintiff qualifies for the tax benefits of the "processors' exemption statute" ORS 308.250. Subsection (1) of that statute fixes the assessment date for all personal property at January 1 of each year. Subsections (2) and (3) provide that the January 1 assessment may be cancelled for certain processed agricultural products. The property was canned fruits in this instance. The cancellation is allowed for goods in the "hands" of a processor "while being...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.