JAMES K. ALLEN, Assessor v. DEPARTMENT OF REVENUE, BLUE MT. FOREST PRODUCTS, INC., Intervenor In the Oregon Tax Court. February 9, 1973. Exemptions — Statutory construction 1. Tax exemption statutes are to be strictly construed. Exemptions — Commercial facilities under construction 2. “In process of construction,” as used in ORS 307.330, does not include all […]