RON JONES CO. ET AL v. DEPT. OF REV., 5 OTR 495 (1974)

RON JONES CO. and BATTLECREEK COMMONS ASSOCIATION v. DEPARTMENT OF REVENUE and HAROLD DOMOGALLA, ASSESSOR OF MARION COUNTY In the Oregon Tax Court. April 3, 1974. Statutory construction — Centrally assessed corporations — Condominiums 1. Where the city supplies the main water lines, via easements, to a condominium complex, the system is to be assessed […]

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