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SAUNDERS v. DEPT. OF REV.

TC 2158; SC S31573.

711 P.2d 961 (1985)

300 Or. 384

Lloyd H. SAUNDERS, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided December 24, 1985.

Attorney(s) appearing for the Case

John H. Rosenfeld, Portland, argued the cause for appellant. With him on brief were Marjory A. Wall, and Tonkon, Torp, Galen, Marmaduke & Booth, Portland.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on brief was Dave Frohnmayer, Atty. Gen., Salem.

PETERSON, Chief Justice.

Plaintiff-taxpayer (Taxpayer) appeals from a decision of the Tax Court upholding the county's taxing of farm structures called Harvestores as real property. Taxpayer seeks a determination that these structures qualify for exemption from ad valorem property taxes under the applicable tax statutes.

A Harvestore is similar to a silo, both in appearance and use. It is constructed of sheet metal...

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