Carson v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiffs, complying with the provisions of ORS 306.545, have appealed from the defendant’s Order No. VL 77-53, dated February 1,1977. The issue is the propriety of cancellation by the county assessor of a veteran’s widow’s exemption claimed under ORS 307.250 to 307.290. The case was submitted on a stipulation and briefs.

The taxpayer, Mildred L. Walling, residing in Marion County, Oregon, had, for at least two years prior to January 1, 1976, enjoyed the partial exemption from property taxation allowed a veteran’s widow’s homestead under ORS 307.250, claiming the…