Oregon Tax Court Allows Challenge on Property Valuations for Meat Processor

The Oregon Tax Court, Magistrate Division, partially denied a motion to dismiss, allowing the taxpayers to challenge property valuations for the two tax years in question. The case involved a meat processing business that was initially approved for an Enterprise Zone tax exemption but later disqualified. The court found that the county assessor’s failure to provide written notice of the exemption denial constituted good and sufficient cause for the taxpayers’ late appeal, citing the assessor’s lapse in statutory duty. However, the court limited the review to the two most recent tax years, dismissing the claim for the earliest year. [Fidler ...