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COLLIER CARBON & CHEM. CORP. v. DEPARTMENT OF REV.

502 P.2d 595 (1972)

COLLIER CARBON & CHEMICAL CORPORATION, a Corporation, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided November 10, 1972.

Attorney(s) appearing for the Case

Glen V. Sorensen, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Lee Johnson, Atty. Gen., and Theodore W. de Looze, Asst. Atty Gen., Salem.

Richard E. Alexander, Portland, argued the cause for respondent. With him on the brief were Preston C. Hiefield, Jr., and Williams, Montague, Stark, Hiefield & Norville, P.C., Portland.

O'CONNELL, Chief Justice.

This is an appeal by the Department of Revenue from a decree of the Oregon Tax Court in favor of plaintiff.

The issue at trial and upon appeal is the applicability of ORS 307.330, which exempts from taxation a building or structure which is in the process of construction. Plaintiff had completed a part of a complex of buildings which were designed for the receiving, storage and trans-shipment of prilled urea, a product of natural...

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