Brooks Resources Corp. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

By agreement of counsel, two suits, Tax Court Nos. 989 and 1088, were consolidated for purposes of trial. The plaintiff in each suit is an Oregon corporation, the developer of Black Butte Ranch, a planned unit development subject to the Deschutes County Zoning Ordinance No. PL-5 and Deschutes County Subdivision Ordinance No. PL-2. Its 1,550 acres are located eight miles northwest of Sisters, Oregon, and, when the project is completed, will include 1,250 building lots together with common areas, a water system, a sewer system, two golf courses, and a lodge. The…