TRENDWEST RESORTS, INC. v. DEPT. OF REV.

(TC 4645; SC S52491).

134 P.3d 932 (2006)

340 Or. 413

TRENDWEST RESORTS, INC., Appellant, v. DEPARTMENT OF REVENUE, and Clatsop County Assessor, Respondents.

Supreme Court of Oregon, En Banc.

Decided April 27, 2006.


Attorney(s) appearing for the Case

Timothy R. Volpert, of Davis Wright Tremaine LLP, Portland, argued the cause and filed the brief for appellant. With him on the brief were Margarita G. Molina, of Davis Wright Tremaine LLP, and Carol Vogt Lavine, of Carol Vogt Lavine, LLC, Gladstone.

Joseph A. Laronge, Assistant Attorney General, Salem, argued the cause and filed the brief for respondent Department of Revenue. With him on the brief was Hardy Myers, Attorney General.

Heather Reynolds, Clatsop County Counsel, Astoria, waived appearance for respondent Clatsop County Assessor.


GILLETTE, J.

The issue in this appeal from a judgment of the Oregon Tax Court is whether that court erred in holding that taxpayer was not entitled to an ad valorem property tax exemption under ORS 307.330(1) for the 2003-04 tax year, for a building that was under construction on January 1, 2003. The Tax Court concluded that the building was not eligible for the exemption because, on January 1, 2003, a part of the building was "in use or occupancy," as that phrase...

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