Domogalla v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiffs have appealed from defendant’s Order No. VL 76-745, dated January 27, 1977. The issue presented is the true cash value as of January 1,1976, of the improvements on a parcel of real property located in Salem, Oregon, identified as Assessor’s Account No. 9794-005. (The parties agree that the land value was $11,000.) As of January 1, 1976, the improvements were placed on the assessment roll at a value of $145,100. Upon appeal to the board of equalization by the taxpayers, Harlan G. Crawford and A. Ora Crawford, this value was reduced to $125,000. Upon the…