Bert Brundige, LLC v. Department of Revenue

ORS 307.827 provides, “logging equipment” refers to equipment used in logging and reforestation; equipment specially designed for activities related to water quality and wildlife habitat protection; and “excavators used in logging road construction, maintenance, reconstruction or improvements.”

Plaintiff appealed the statutory definition of “logging equipment” under ORS 307.827(2) because the county tax assessor denied Plaintiff’s company of tax exemptions. Plaintiff argued that all equipment used for logging road work such as construction, maintenance, reconstruction, improvement, closure, or obliteration, is “logging equipment.” Defendant disagreed and argued only excavators fall under that definition. ORS 307.827 provides, “logging equipment” refers to equipment used in logging and reforestation; equipment specially designed for activities related to water quality and wildlife habitat protection; and “excavators used in logging road construction, maintenance, reconstruction or improvements.” The Court examined the text of the statute and concluded that the legislature intended “logging equipment” to have a specific definition. In agreeing with Defendant, the Court found that the legislature did not use a general definition for “logging equipment.” Instead, the legislature included a fairly long list of activities in subparagraph (2)(b)(A) which specifically excluded road work. Where the text does refer to road work, it only mentions excavators. Therefore, excavators are the only type of equipment used in logging road work that qualify as “logging equipment” under ORS 307.827. AFFIRMED.