American Condominium Homes, Inc. v. Department of Revenue

This is an appeal by plaintiff from a decision of the Oregon Tax Court which affirmed an order by the Department of Revenue denying property tax exemption for the year 1974-1975 to the Grant Tower, a 26-story condominium in Portland. 6 OTR103 (1975). The denial of the exemption was based upon the failure of the plaintiffs to file a timely claim for the exemption for that year, as required by ORS 307.340.1

In appealing from the decision of the Oregon Tax Court plaintiffs’ primary contention is that "sufficient documentary proof” was "filed” with the assessor within the meaning of ORS 307.340 so…