BERT BRUNDIGE, LLC v. DEPT. OF REVENUE

SC S067316.

485 P.3d 269 (2021)

368 Or. 1

BERT BRUNDIGE, LLC, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent.

Supreme Court of Oregon, En Banc.

April 22, 2021.


Attorney(s) appearing for the Case

James R. Dole , Watkinson Laird Rubenstein, P.C., Grants Pass, argued the cause and filed the brief for appellant.

Kristen Gallino , Assistant Attorney General, Salem, argued the cause for respondent. Rolf C. Moan , Assistant Attorney General, filed the brief for respondent. Also on the brief were Ellen F. Rosenblum , Attorney General, Benjamin Gutman , Solicitor General, and Kristen Gallino , Assistant Attorney General.


This case comes to us as a direct appeal from the Tax Court. It concerns ORS 307.827, which exempts certain "logging equipment" from ad valorem property taxation. ORS 307.827(2) defines "logging equipment," and, in the Tax Court, the parties disagreed about what types of equipment fall within the definition. Specifically, they disagreed...

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