Brooks Resources Corp. v. Department of Revenue

McAllister, j.

The defendant, Department of Revenue, appeals from an order of the Oregon Tax Court which reversed three orders of the Department fixing the assessed valuation of certain real property owned by plaintiff. The property consists of domestic water systems located in three subdivisions designed as planned unit developments1 located in Deschutes County known as Black Butte Ranch, Ponderosa Pines, and Tollgate.

The plaintiff, Brooks Resources Corporation, brought this action in the Tax Court to establish that its water systems were subject to appraisal by the Deschutes County appraiser…