Westlake Homeowners Ass'n v. Clackamas County Board of County Commissioners

CARL N. BYERS, Judge.

Plaintiff appeals under ORS 307.115 from an order of the Board of County Commissioners of Clackamas County denying plaintiffs application for property tax exemption. A recounting of the extensive facts is necessary for a clear understanding of the issues to be decided by the court.

The subject property consists of a 17-acre tract located within the Westlake/Kruse Oaks Planned Unit Development in Lake Oswego. The plan for development was approved with many conditions and restrictions. One condition required specific areas of open space, including the 17-acre tract. The…