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SIMPLOT CO. v. DEPT. OF REV.

OTC 2885, 2962; SC S40329.

897 P.2d 316 (1995)

321 Or. 253

JzKsJ-R. SIMPLOT COMPANY, Appellant, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent/Cross-Respondent, and Lamb-Weston, Inc., Intervenor/Respondent/Cross-Appellant. UMATILLA COUNTY, Respondent/Cross-Respondent, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent/Cross-Respondent, and Lamb-Weston, Inc., Intervenor/Respondent/Cross-Appellant, and J.R. Simplot Company, Intervenor/Appellant.

Supreme Court of Oregon, In Banc.

Resubmitted December 19, 1994.

Decided June 15, 1995.

Attorney(s) appearing for the Case

Douglas E. Hojem, of Corey, Byler, Rew, Lorenzen & Hojem, Pendleton, argued the cause and filed the briefs for appellant J.R. Simplot Co.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause for respondent/cross-respondent Dept. of Revenue. With her on the brief was Theodore R. Kulongoski, Atty. Gen., Salem.

No appearance for respondent/cross-respondent Umatilla County.

Rex E. Armstrong, of Bogle & Gates, Portland, argued the cause for respondent/crossappellant Lamb-Weston, Inc. With him on the briefs was Richard A. Hayden, Portland.

Vernon D. Gleaves and William H. Martin, of Gleaves, Swearingen, Larsen, Potter, Scott & Smith, Eugene, filed a brief on behalf of amici curiae Seneca Sawmill, Inc., and Umpqua Equipment Corp.

DURHAM, Justice.

This case involves the valuation, for ad valorem tax purposes, of a potato processing plant near Hermiston, owned by J.R. Simplot Company (taxpayer), for tax years 1984, 1985, and 1986. The Oregon Tax Court accepted the assessment of the Department of Revenue (department)1 of $46 million for tax year 1984, and $43 million for each of tax years 1985 and 1986. Taxpayer argues that the Tax Court misinterpreted ORS 308.411...

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