Marchel v. Department of Revenue

SAMUEL B. STEWART, Judge.

The plaintiffs appealed from the defendant’s Opinion and Order No. VL 82-37 affirming the determination of the true cash value of Tax Lots 800, 801 and 600 as found in the Benton County tax rolls on January 1,1980, in the amounts of $65,750, $12,640 and $29,350, respectively. Reían Colley, Esq., represented the plaintiffs and Mr. Gerald F. Bartz, Assistant Attorney General, Tax Section, appeared on behalf of the defendant.

The subject property consists of three contiguous parcels of land north of the Willamette River with Tax Lot 801 abutting the river. The three…