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Legal Opinion

Carl v. Department of Revenue

Oregon Tax Court

Decided March 10, 1976PublishedCited by 1 opinion

1Opinion of the Court

Carlisle B. Roberts, Judge.

Plaintiffs are the owners of a 510-acre farm located on the Pudding River in northeast Marion County. The Department of Revenue, in its Order No. VL 75-218, dated April 1, 1975, established the values for property tax purposes of Tax Lots 1578, 1579, 1580, 1590, 1592 and 1599 as of January 1, 1974, and the plaintiffs have appealed.

The trial was divided into two parts. The first part related to the immediate harvest value of the merchantable timber on Tax Lots 1592 and 1599. The second part challenged the county assessor’s “farm use” value of Tax Lots 1578,1579, 1580…

2Cases cited10 opinions

  1. Lippold v. KiddOregon Supreme Court · 1928
  2. Henderson v. Union Pacific RailroadOregon Supreme Court · 1950
  3. Freedman v. CHOLICK ET UXOregon Supreme Court · 1963
  4. Devine v. Southern Pacific Co.Oregon Supreme Court · 1956
  5. Multnomah County v. Department of RevenueOregon Tax Court · 1971

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3Cited by1 opinion

  1. Bauman v. Department of RevenueOregon Tax Court · 1976

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