Swan Lake Moulding Co. v. Department of Revenue

The plaintiff taxpayer appeals from a decision of the Tax Court affirming the order of the defendant Department of Bevenue fixing the true cash value of the taxpayer’s land at $563,850. 4 OTE Adv Sh 27. The county assessor had fixed the value at $639,150 and on review the County Board of Equalization lowered the value to $181,955. Testifying before the Tax Court, one appraiser for the taxpayer fixed the value at $193,000, the other at $253,000.

The property is on the outskirts of the city of Klamath Falls and is on the south side of Sixth Street, a well-traveled thoroughfare. On the north side…