BROOKS RES. CORPORATION v. DEPARTMENT OF REV.


558 P.2d 312 (1976)

276 Or. 1177

BROOKS RESOURCES CORPORATION, an Oregon Corporation, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided December 30, 1976.


Attorney(s) appearing for the Case

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were Lee Johnson, Atty. Gen., and Theodore W. deLooze, Chief Tax Counsel, Salem.

James V. Hurley, Bend, argued the cause for respondent. With him on the brief were Neil R. Bryant and Gray, Fancher, Holmes & Hurley, Bend.

Before DENECKE, C.J., McALLISTER, O'CONNELL, HOLMAN, TONGUE and HOWELL, JJ., and LENT, J. Pro Tem.


McALLISTER, Justice.

The defendant, Department of Revenue, appeals from an order of the Oregon Tax Court which reversed three orders of the Department fixing the assessed valuation of certain real property owned by plaintiff. The property consists of domestic water systems located in three subdivisions designed as planned unit developments1 located in Deschutes County known as Black Butte Ranch, Ponderosa Pines, and Tollgate.

The...

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