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AMERICAN CONDOMINIUM HOMES v. DEPARTMENT OF REVENUE

546 P.2d 466 (1976)

AMERICAN CONDOMINIUM HOMES, Inc., et al., Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided February 26, 1976.

Attorney(s) appearing for the Case

Guy J. Rappleyea, Portland, argued the cause for appellants. With him on the briefs were Richard N. Roskie, Stephen E. Wehrly, and Black, Helterline, Beck & Rappleyea, Portland.

Glen V. Sorensen, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and James D. Manary, Asst. Atty. Gen., Salem.

PER CURIAM.

This is an appeal by plaintiff from a decision of the Oregon Tax Court which affirmed an order by the Department of Revenue denying property tax exemption for the year 1974-1975 to the Grant Tower, a 26-story condominium in Portland. 6 OTR Adv.Sh. 103 (1975). The denial of the exemption was based upon the failure of the plaintiffs to file a timely claim for the exemption for that year, as required by ORS 307.340.1

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