Tollefson v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiff appealed from defendant’s Order No. IH 77-12, dated December 20, 1977. In that order, defendant sustained the inheritance tax auditor’s valuation of the subject property and determined that plaintiff owed additional inheritance taxes based upon that assessment.

The subject property consists of 101.83 acres of land to the west and slightly south of Eugene, identified in the county assessor’s records as Tax Lot 18-5-23-600. (The entire parcel of land covers 119.83 acres, but 18 acres are not timbered and their value is not at issue here.) The value of the…