Lewis v. Department of Revenue

CARL N. BYERS, Judge.

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. Thirty-nine units were originally constructed in 1971 and the second phase of 24 units was added in 1972. The complex was constructed with the intent and purpose of being owned under the condominium laws but to be operated as a commercial motel. The owners of the units, therefore, purchased such units primarily as individual investments.

Plaintiff Lewis testified that the owners of the condominium units are…