Marlia v. Department of Revenue

Oregon Supreme Court

Marlia v. Department of Revenue

519 P.2d 1045, 268 Or. 190, 1974 Ore. LEXIS 448

DecidedMarch 7, 1974

StatusPublished

This text of 519 P.2d 1045 (Marlia v. Department of Revenue) is published on Counsel Stack Legal Research, covering Oregon Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Marlia v. Department of Revenue, 519 P.2d 1045, 268 Or. 190, 1974 Ore. LEXIS 448 (Or. 1974).

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Opinion

PER CURIAM.

This appeal, from a decree of the Oregon Tax Court, involves the true cash value as of January 1, 1971, of twenty acres of rural land near Eagle Point in Jackson County. No improvements are involved. The Jackson County Board of Equalization reduced the assessor’s valuation of $11,800 to $11,550, or $577.50 per acre. On appeal to the Tax Court the court reduced the value to $10,550, or $527.50 per acre. Plain[191]*191tiff appeals, contending the true cash value should be $8,050, or $402.50 per acre.

We have read the transcript of the testimony before the Tax Court and we have examined the exhibits. It is our conclusion that the value found by the Tax Court represents true cash value of the property as of January 1, 1971. The decree of the Tax Court is therefore affirmed. Costs to neither party.

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PER CURIAM.

This appeal, from a decree of the Oregon Tax Court, involves the true cash value as of January 1, 1971, of twenty acres of rural land near Eagle Point in Jackson County. No improvements are involved. The Jackson County Board of Equalization reduced the assessor’s valuation of $11,800 to $11,550, or $577.50 per acre. On appeal to the Tax Court the court reduced the value to $10,550, or $527.50 per acre. Plain[191]*191tiff appeals, contending the true cash value should be $8,050, or $402.50 per acre.

We have read the transcript of the testimony before the Tax Court and we have examined the exhibits. It is our conclusion that the value found by the Tax Court represents true cash value of the property as of January 1, 1971. The decree of the Tax Court is therefore affirmed. Costs to neither party.

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Bluebook (online)

519 P.2d 1045, 268 Or. 190, 1974 Ore. LEXIS 448, Counsel Stack Legal Research, https://law.counselstack.com/opinion/marlia-v-department-of-revenue-or-1974.