DIAMOND FRUIT GROWERS, INC. v. STATE TAX COMMISSION


463 P.2d 359 (1969)

DIAMOND FRUIT GROWERS, INC., an Oregon Corporation, Appellant, v. STATE TAX COMMISSION, Respondent.

Supreme Court of Oregon, In Banc.

Decided December 31, 1969.


Attorney(s) appearing for the Case

Wayne C. Annala, Hood River, argued the cause for appellant. With him on the brief were Annala & Lockwood, Hood River.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Atty. Gen. and Richard A. Uffelman, Asst. Atty. Gen., Salem.

Before PERRY, C.J., and McALLISTER, SLOAN, O'CONNELL, GOODWIN, DENECKE and HOLMAN, JJ.


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...

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