Wilson v. Commission

Edward H. Howell, Judge.

This case involves the true cash value as of January 1, 1967, of certain real property owned by plaintiffs in Harney County.

The valuation of the property involved, a cattle ranch known as the Alvord Ranch, was previously before the tax court for the tax year 1964. At that time the court determined the true cash value of the property to be $900,000. The assessor carried that valua tion forward for 1965. For the 1966 roll the assessor raised the value over the previous year. The plaintiffs attempted to appeal to the tax court but the case was dismissed because the…