Brooks Resources Corp. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff is an Oregon corporation which deals in real estate, property development, and property management. It is the developer of three subdivisions comprising planned unit developments in Deschutes County, known as Black Butte Ranch (located eight miles northwest of Sisters, Oregon), Ponderosa Pines (located 20 miles south of Bend, Oregon), and Tollgate (located two miles northwest of Sisters). Each has been designated a “planned unit development” by the plaintiff.

Each planned unit development contains its own domestic central water system and, in the case of…