Plaintiff moved for summary judgment seeking a determination that equipment used in its brooder houses was directly related and reasonably necessary to the production of fresh-shell eggs. The court determined that the brooder houses were not directly related to the production of eggs and thus were not exempt from taxation. Property taxation-Exemption 1.
Taxation is the rule and exemption from taxation is the exception.
The burden of establishing entitlement to an exemption is on the taxpayer claiming the exemption. Although exemption statutes are construed strictly, the court's objective is always to determine legislative intent. To determine legislative intent, the court must first examine the text and context of the statute. Only if the meaning of the statute is not clear from the text and context does the court consider legislative history or other extraneous information. ORS 307.400 exempts from property taxation certain farm animals, inventory, and equipment.