Stevens v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiffs appealed from the defendant’s Order Nos. VL 78-766, 78-768, 78-770, 78-771, 78-772, dated December 28, 1978, and Order Nos. 78-767 and 78-769, dated January 18, 1979. The sole issue is the January 1, 1978, true cash value of nine tax lots, consisting of two one-acre home-sites and approximately 96.67 acres of undeveloped land.

River frontage and Bonneville Power Administration easement acres, Map No. 2 3E 25, Tax Lots 1300,1400, 2101, 2400, 2500 and part of Tax Lot 2300, have been valued by the department at $500 per acre. Map No. 2 4E 30, Tax Lot 491,…