Thornburgh v. Department of Revenue

Loren D. Hicks, Judge pro tempore.

Plaintiffs appeal from an order of the Department of Revenue concerning the valuation for ad valorem tax purposes for 1969-70 of a tract of 680 acres of land owned by them in Deschutes County. The assessor valued the land at approximately $40 an acre for a total of $27,340 as of January 1, 1969. The board of equalization reduced the value to $25.50 an acre for a total of $17,340, which is the amount now on the roll. On appeal by the plaintiffs the Department of Revenue reinstated the $27,340 set by the assessor. At trial the defendant Department of Revenue…