AMERICAN CONDOMINIUM HOMES, INC., W. C. SIVERS CO. and AMERICAN PLAZA CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 16, 1975. Statutory interpretation — ORS 307.340 — Filing 1. The fact that an assessor’s employees have some knowledge of the probable intent of a taxpayer to seek exemption under ORS 307.330 does […]