LINN COUNTY ASSESSOR v. DEPARTMENT OF REVENUE and DAYTON HUDSON CORPORATION, Intervenor TC 4122In the Oregon Tax Court. February 9, 1998 Property taxation — Work-in-progress exemption 1. ORS 307.330 provides a two part test: (1) whether construction was complete, or (2) whether the building was used or occupied on or before July 1. Property taxation […]
