J. R. SIMPLOT COMPANY v. DEPARTMENT OF REVENUE LAMB-WESTON, INC., Intervenor UMATILLA COUNTY v. DEPARTMENT OF REVENUE LAMB-WESTON, INC., Intervenor J. R. SIMPLOT COMPANY, Intervenor TC 2885 TC 2962In the Oregon Tax Court. March 19, 1993. Appraisal theory — Functional obsolescence 1. Functional obsolescence is depreciation or loss in value due to changes in technology […]