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WILLAMETTE EGG FARMS, INC. v. DEPT. OF REV.

(OTC 4134; SC S45877)

14 P.3d 609 (2000)

331 Or. 327

WILLAMETTE EGG FARMS, INC., an Oregon corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided November 24, 2000.

Attorney(s) appearing for the Case

Michael E. Farnell, Hagen, Dye, Hirschy & DiLorenzo, P.C., Portland, argued the cause and filed the briefs for appellant. With him on the brief was Joseph T. Hagen.

James C. Wallace, Assistant Attorney General, Salem, argued the cause and filed the brief for respondent. With him on the brief was Hardy Myers, Attorney General.

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

RIGGS, J.

This case is before the court on direct appeal from a judgment of the Oregon Tax Court. Willamette Egg Farms, Inc. (taxpayer) appeals the denial of a property tax exemption under ORS 307.400(5)(e) (set out below) for tangible property used in its egg-production facility. The Tax Court concluded that equipment used to raise egg-laying chicks to maturity is not "directly related" to the production of eggs. Willamette Egg Farms, Inc. v. Dept. of Rev.,

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