General Services Admin. v. Dept. of Rev.

CARL N. BYERS, Judge.

This case concerns the true cash value of a two-story federal courthouse and a four-story federal office building located in downtown Eugene, Oregon. The buildings were constructed in 1975 and occupy one full city block. The federal courthouse, consisting of two floors, contains approximately 17,500 square feet, while the federal office building has four floors and contains 90,105 square feet. The buildings are of reinforced concrete construction, with what may be regarded as high-quality characteristics. The assessed value for tax years 1981-82, 1982-83 and 1983-84 are…