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BAIN v. DEPARTMENT OF REVENUE

No. 1393; SC 27849.

646 P.2d 12 (1982)

293 Or. 163

William BAIN, Director of Assessment and Taxation for Lane County, Oregon, Plaintiff-Respondent, v. DEPARTMENT OF REVENUE, Defendant, Oregon Aqua-Foods, Inc., Intervenor-Appellant.

Supreme Court of Oregon, In Banc.

Decided June 2, 1982.

Attorney(s) appearing for the Case

John C. Caldwell, Oregon City, argued the cause for intervenor-appellant. With him on the briefs was Hibbard, Caldwell, Bowerman, Schultz & Hergert, Oregon City.

Dana A. Anderson, Asst. County Counsel, Lane County Office of Legal Counsel, Eugene, argued the cause and filed the brief for plaintiff-respondent.

ROBERTS, Justice.

The Director of Assessment and Taxation for Lane County assessed an ad valorem property tax against a $4.7 million salmon hatchery operated by Oregon Aqua-Foods, Inc. (Aqua-Foods) for the tax year 1978-79. The Oregon Department of Revenue ordered the cancellation of the tax on the ground that the hatchery is a "manufacturing" facility for the purpose of the tax exemption provided in ORS 307.330 and ORS 307.340. The Oregon Tax Court determined that...

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