Byer v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

ORS 306.545 provides that a county assessor "aggrieved by and directly affected by an order of the Department of Revenue * * *” may appeal to the Oregon Tax Court. The plaintiff, the County Assessor of Linn County, Oregon, has appealed from the defendant department’s Order No. VL 76-387, dated June 7, 1976. The question presented turns on the meaning of the words "receipt of sufficient documentary proof that the mobile home was sold before May 1 of the year of assessment,” found in ORS 308.250, providing for the cancellation of personal property tax assessment in…