Georgia-Pacific Corp. v. Department of Revenue

This is an appeal by plaintiff from a decree of the Tax Court denying plaintiff’s claim for an exemption from real property taxes for the year 1970. We affirm.

The sole question presented is whether plaintiff is entitled to an exemption from ad valorem taxes for a building under construction on January 1,1970, when the plaintiff had requested and received the exemption for the tax years 1968 and 1969.

The applicable statute ORS 307.330, allowing a two-year tax exemption for commercial facilities under construction, states, in pertinent part:

“307.330 Commercial facilities under construction. (1)…