Oregon Tax Court September 9, 1985, TC 2205 (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.