Mid Oil Co. v. Department of Revenue

SAMUEL B. STEWART, Judge.

Plaintiff owns five service station properties in Lane County. As of January 1, 1979, the Lane County Assessor substantially increased the assessed values of four of those properties over 1978 values, as indicated in Chart 1.

CHART 1

Assessor Board of Equalization

Account Number 1978 1979 1979

44816 No data given $ 45,550

280139 $ 88,770 $117,480 136,180

437358 66,670 81,930 76,320

461630 96,360 130,980 112,080

630283 132,030 159,770 154,250

Plaintiff appealed to the Lane County Board of Equalization. The board reduced the value of the improvements on one property by $18,900…