Aero Air, Inc. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiff appealed from defendant’s Orders No. VL 79-501 and VL 79-501A, dated August 23, 1979, and September 28,1979, respectively, denying cancellation of the plaintiff’s 1979-1980 real property tax assessment pursuant to ORS 307.330 (a statute creating exemption for some commercial facilities during the course of construction).

Considered solely from the standpoint of time, the general requirement is that such facility is in the process of construction on January 1 and has not been in use or occupancy at any time before January 1 or on that date. However, in…