Bert Brundige, LLC v. Dept. of Rev.

Summary

The Oregon Supreme Court affirmed the Tax Court’s judgment that, under ORS 307.827, only excavators used for logging road construction, maintenance, reconstruction, or improvement qualify for the ad valorem property tax exemption; other equipment such as graders, rollers, loaders, and bulldozers do not. The Court reached this result by interpreting the statutory text, context, and legislative history, concluding that the legislature intended a narrow definition limited to excavators.