Oak Acres Mobile Homes Park, Inc. v. Department of Revenue

Oregon Supreme Court

Oak Acres Mobile Homes Park, Inc. v. Department of Revenue

491 P.2d 620, 260 Or. 562, 1971 Ore. LEXIS 340

DecidedDecember 15, 1971

StatusPublished

This text of 491 P.2d 620 (Oak Acres Mobile Homes Park, Inc. 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

Oak Acres Mobile Homes Park, Inc. v. Department of Revenue, 491 P.2d 620, 260 Or. 562, 1971 Ore. LEXIS 340 (Or. 1971).

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Opinion

O’CONNELL, C. J.

This is an appeal by the Department of Bevenue from a judgment of the Tax Court fixing the value of plaintiff’s mobile home park.

The Tax Court rejected the value set by the county assessor and in substitute therefor fixed a lower value. In doing so the Tax Court found that the defendant’s appraiser improperly applied the gross income multiplier and erred also in adopting erroneous expense charges and interest and depreciation percentages. The reasons for the Tax Court’s conclusions are fully set forth in a written opinion reported in 4 OTB Adv Sh 340 (1971). We concur in that opinion and adopt it as our own.

Judgment affirmed.

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O’CONNELL, C. J.

This is an appeal by the Department of Bevenue from a judgment of the Tax Court fixing the value of plaintiff’s mobile home park.

The Tax Court rejected the value set by the county assessor and in substitute therefor fixed a lower value. In doing so the Tax Court found that the defendant’s appraiser improperly applied the gross income multiplier and erred also in adopting erroneous expense charges and interest and depreciation percentages. The reasons for the Tax Court’s conclusions are fully set forth in a written opinion reported in 4 OTB Adv Sh 340 (1971). We concur in that opinion and adopt it as our own.

Judgment affirmed.

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491 P.2d 620, 260 Or. 562, 1971 Ore. LEXIS 340, Counsel Stack Legal Research, https://law.counselstack.com/opinion/oak-acres-mobile-homes-park-inc-v-department-of-revenue-or-1971.