BELOZER FARMS, INC., dba Lynden Farms v. DEPARTMENT OF REVENUE TC 2339In the Oregon Tax Court. January 3, 1986. Taxation — Exemptions — Machinery, materials, and otherproperty 1. Machinery and equipment used in a chicken processing plant is not “farm” machinery and equipment entitled to exemption under ORS 307.400. Appeal from the Oregon Tax Court, […]