Ron Jones & Co. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiffs, utilizing the provisions of the Oregon Uniform Declaratory Judgments Act, ORS 28.010 et seq., seek a determination by this court as to whether certain water service property of Battlecreek Commons Association should be assessed for tax purposes by the County Assessor of Marion County, Oregon, or by the Department of Bevenue, a state agency. The court finds that there is a justiciable issue.

Bon Jones & Co. is an Oregon corporation, engaged in the development of real property in Marion County. Battlecreek Commons Association is an Oregon nonprofit…