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KING ESTATE WINERY, INC. v. DEPT. OF REV.

(OTC 3939; SC S44757)

988 P.2d 369 (1999)

329 Or. 414

KING ESTATE WINERY, INC., an Oregon corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided October 15, 1999.

Attorney(s) appearing for the Case

Richard Baroway, of Garvey, Schubert & Barer, Portland, argued the cause for appellant. With him on the briefs was David L. Canary.

Joseph A. Laronge, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief were Hardy Myers, Attorney General, and Douglas M. Adair, Assistant Attorney General.

Timothy R. Volpert and Benjamin G. Wolff, of Davis Wright Tremaine, LLP, Portland, filed a brief on behalf of amicus curiae Oregon Wine Growers' Association.

Before CARSON, Chief Justice, and GILLETTE, VAN HOOMISSEN, DURHAM, LEESON, and RIGGS, Justices.

VAN HOOMISSEN, J.

This case is before the court on direct appeal from a judgment of the Oregon Tax Court. King Estate Winery, Inc. (taxpayer) appeals the denial of a property tax exemption for tangible personal property used in its winery, contending that the property is exempt under ORS 307.400(2). The Tax Court disagreed and entered judgment for Department of Revenue (the department). King Estate Winery, Inc. v. Dept. of Rev., 14 OTR 169, 1997 WL 161886 ...

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