Port of Bandon v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals a property tax assessment of certain port property as of January 1, 1988, claiming the property is exempt. Port of Bandon (Port) is a tax-exempt, special district port. The property in question is a three-bedroom apartment, a one-bedroom apartment and one-third of a garage, all located in the Port’s main building, a decommissioned Coast Guard Station.

The Director of the Port, Mr. Linke, and his wife, who serves as Operations Manager for the Port, occupy the larger apartment. Mrs. Linke testified that her family had also used the smaller apartment which…