BLANCO BOGS, INC., et al v. DEPARTMENT OF REVENUE TC 3847In the Oregon Tax Court. June 20, 1996 Property taxation — Exemption — Cranberry vines 1. Cranberry vines are exempt from taxation. ORS 307.320. Property taxation — Valuation — Income approach — Cranberryfarms 2. When valuing cranberry farms by the income approach, the appraiser must […]