Eugene Yacht Club v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiffs appealed from defendant’s Order No. YL 74-61, dated March 7, 1974, upholding the omitted property assessment made by the Lane County Department of Assessment and Taxation on real property, referred to as Assessor’s Account No. 17-05-05-2400 (code 28-00), for the tax years 1970-1971 through 1973-1974. The plaintiffs assert that their interest in the real property in question, which is leased to them by the U.S. Army Corps of Engineers, is exempt from taxation under the provisions of ORS 307.130.

The parties have stipulated that one of the plaintiffs, the…