Lewis v. Department of Revenue

Taxpayers appeal from a decision of the Oregon Tax Court affirming the assessment of taxpayers’ units in a beachfront condominium, which are pooled for rentals through a common management, on the basis of their value as individual parcels of real property rather than as fractional interests in a motel.

We take a summary of the facts from the opinion of the tax court:

“Appealing plaintiffs are individual owners of 18 condominium units. The units are part of the 63-unit complex located in Lincoln County known as the “D” Sands Motel. * * * The complex was constructed with the intent and purpose of…