Demco Development Corp. v. Department of Revenue

Carlisle B. Roberts, Judge.

The defendant’s Order No. VL 75-634, dated November 14, 1975, from which appeal is taken by the plaintiff to this court, relates to real property owned by the plaintiff in Benton County in the tax year 1974-1975. The property is described as a motel, restaurant, and cocktail lounge located on 3.39 acres of land in Corvallis and is identified in the county assessor’s records as Parcel No. 26000, Code Area 9-01, T 11, R 5 W, 26 D B. The issue submitted to this court is whether defendant properly dismissed plaintiff’s petition to the defendant for want of jurisdiction,…