Oregon Summer Home Owners Ass'n v. Johnson

Carlisle B. Roberts, Judge.

Plaintiffs, The Oregon Summer Home Owners Association, and its officers, A. L. Maxon and George Korn, seek a declaratory judgment on the following issues: (1) Whether ORS 307.060 was intended by the Oregon legislature to tax the interest in land described in the “term special use permit for recreational residence” issued by the U. S. Forest Service to individuals, including members of plaintiff association; (2) whether the assessment of real property under ORS 307.060 of the plaintiffs’ use of land under “term special use permit for recreational residence” issued by…