Legal Opinion

Noyes v. Department of Revenue

Oregon Tax Court

Decided January 30, 1978PublishedCited by 3 opinions

1Opinion of the Court

CARLISLE B. ROBERTS, Judge.

On January 1, 1976, the plaintiff was owner of improved real property in Multnomah County, described as Lot 38, Abernathy Heights Addition, City of Portland, County of Multnomah, located at 240 S. W. Tryon Hill Road, Portland (Assessor’s Account No. 1-00110-1740, Levy Code 304). The real property consists of 3.44 acres of land, with improvements described by the Multnomah County Assessor/Tax Collector’s appraiser as a mansion-type residence built in 1927 with 3,675 square feet on the first floor and 2,700 square feet on the second floor, with a 2,700 square foot…

2Cases cited2 opinions

  1. Anaconda Co. v. Department of RevenueOregon Supreme Court · 1977
  2. Nepom v. Department of RevenueOregon Supreme Court · 1975

3Cited by3 opinions

  1. Tollefson v. Department of RevenueOregon Tax Court · 1979
  2. Bylund v. Department of RevenueOregon Tax Court · 1978
  3. Umatilla County Assessor v. Department of RevenueOregon Tax Court · 1992

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