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SIMPSON v. DEPT. OF REV.

TC 1837; SC S31186.

702 P.2d 399 (1985)

299 Or. 282

Kerney SIMPSON, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Argued and Submitted May 7, 1985.

Attorney(s) appearing for the Case

Patrick J. Kouba, Eugene, argued the cause for appellant. With him on the briefs were Brian D. Stine and Atherly, Butler & Burgott, Eugene.

G.F. Bartz, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

ROBERTS, Justice.

We are asked to decide whether certain items of personal property owned by plaintiff taxpayer are exempt from personal property taxation.

ORS 307.400(2)1 provides an exemption from ad valorem taxation for property that is inventory of a business. For purposes of this exemption, subsection (3) provides that "inventory" includes, among other things:

"(f) Items of tangible personal property described...

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