Bylund v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Pursuant to ORS 305.560 and 305.570, the plaintiff, Director of Assessment and Taxation, Lane County, Oregon, charged with the assessment and collection of taxes in Lane County, has appealed from the Department of Revenue’s Order No. VL 77-786, dated December 30, 1977. The issue is the true cash value, as of January 1, 1977, of certain real property identified in the assessor’s records as Assessor’s Account No. 160810 (Tax Lot 300) and No. 160927 (Tax Lot 1100). Only the value of the land and some trees on the perimeter of the property is at issue.

The subject…