Thompson v. Department of Revenue

Oregon Supreme Court

Thompson v. Department of Revenue

547 P.2d 1394, 274 Or. 691, 1976 Ore. LEXIS 919

DecidedApril 15, 1976

StatusPublished

This text of 547 P.2d 1394 (Thompson 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

Thompson v. Department of Revenue, 547 P.2d 1394, 274 Or. 691, 1976 Ore. LEXIS 919 (Or. 1976).

Pincite

Opinion

PER CURIAM.

This is an appeal from a decree of the Oregon Tax Court sustaining orders of defendant Department of Revenue which were unfavorable to plaintiff.¹

Plaintiff seeks a reduction in the assessed value (for the tax years 1973-74 and 1974-75) of unimproved real property he owns in Columbia County, Oregon. The Tax Court sustained defendant’s determination of the property’s true cash value. Plaintiff contends, however, that the Tax Court erred when it considered appraisals made by defendant’s expert and also when it determined that plaintiff did not qualify as an expert appraiser. In addition, plaintiff contends that he should have been allowed to prove the value of his property through evidence of the assessed valuation of adjoining parcels.

For the reasons set forth in the opinion of the Tax Court, we hold that the assessed value of plaintiff’s property for the years 1973-74 and 1974-75 was correct.

Affirmed.

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PER CURIAM.

This is an appeal from a decree of the Oregon Tax Court sustaining orders of defendant Department of Revenue which were unfavorable to plaintiff.¹

Plaintiff seeks a reduction in the assessed value (for the tax years 1973-74 and 1974-75) of unimproved real property he owns in Columbia County, Oregon. The Tax Court sustained defendant’s determination of the property’s true cash value. Plaintiff contends, however, that the Tax Court erred when it considered appraisals made by defendant’s expert and also when it determined that plaintiff did not qualify as an expert appraiser. In addition, plaintiff contends that he should have been allowed to prove the value of his property through evidence of the assessed valuation of adjoining parcels.

For the reasons set forth in the opinion of the Tax Court, we hold that the assessed value of plaintiff’s property for the years 1973-74 and 1974-75 was correct.

Affirmed.

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Bluebook (online)

547 P.2d 1394, 274 Or. 691, 1976 Ore. LEXIS 919, Counsel Stack Legal Research, https://law.counselstack.com/opinion/thompson-v-department-of-revenue-or-1976.