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BROOKS RESOURCES CORP. v. DEPT. OF REVENUE

TC 989, TC 1088; SC 25694, SC 25698.

595 P.2d 1358 (1979)

286 Or. 499

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

Supreme Court of Oregon, In Banc.

Decided June 5, 1979.

Attorney(s) appearing for the Case

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

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James A. Redden, Atty. Gen., Salem.

HOWELL, Justice.

This is an appeal from a decree of the Oregon Tax Court fixing the value of an 18-hole golf course at Black Butte Ranch, a planned unit development in Deschutes County. The Tax Court decreed the true cash value of the course to be $840,000 as of January 1, 1974, and $950,000 as of January 1, 1975, and the taxpayer appeals. We review de novo. ORS 305.445, 19.125(3).1

The basic facts are largely undisputed, although...

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