Winningham v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Evelyn J. Winningham died on December 15,1973. At the time of her death, she was owner of a one-half interest in real property which had been determined by the defendant to have a true cash value for Oregon inheritance tax purposes as of the date of death of $90,000. For a number of years preceding the date of death and in the year of death, this land had been "assessed at its true cash value for farm use” as unzoned farmland, pursuant to ORS 308.370(2).

Raymond R. Reter died on May 27, 1974. At the date of death, the decedent was owner of real property which was…