Trendwest Resorts, Inc. v. Department of Revenue

The issue in this appeal from a judgment of the Oregon Tax Court is whether that court erred in holding that taxpayer was not entitled to an ad valorem property tax exemption under ORS 307.330(1) for the 2003-04 tax year, for a building that was under construction on January 1, 2003. The Tax Court concluded that the building was not eligible for the exemption because, on January 1,2003, a part of the building was “in use or occupancy,” as that phrase is used in ORS 307.330(l)(b). Trendwest Resorts, Inc. v. Dept. of Rev., 18 OTR 187 (2005). Taxpayer appealed to this court. We affirm.

The…