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COLUMBIA SUN, INC. v. DEPT. OF REV.

OTC 3537; SC S41562.

900 P.2d 1039 (1995)

321 Or. 514

COLUMBIA SUN, INC., and John Betz, Appellants, and Universal Frozen Foods Company, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided August 31, 1995.

Attorney(s) appearing for the Case

Douglas E. Hojem, Corey, Byler, Rew, Lorenzen & Hojem, Pendleton, argued the cause and filed the briefs on behalf of appellants. With him on the reply brief was Derek L. Caplinger, Pendleton.

James C. Wallace, Asst. Atty. Gen., Salem, argued the cause on behalf of respondent. With him on the brief was Theodore R. Kulongoski, Atty. Gen., Salem.

UNIS, Justice.

This is a direct appeal from a judgment of the Tax Court that affirmed an order of the Department of Revenue (the Department) upholding the disqualification and recapture of previously exempted property taxes under the Oregon Enterprise Zone Act of 1989 (Enterprise Zone Act), ORS 285.570 to 285.617.1

The facts are not in dispute. Columbia Sun, Inc. (Columbia), manufactured processed potato products at a plant in...

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