Medical Building Land Co. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Plaintiffs appealed from the defendant’s Order No. VL 76-238, the sole issue being the true cash value, as of January 1,1975, of an improvement to real property known as the Good Samaritan Medical Building, a part of Assessor’s Account No. 45230-3230 in the records of Multnomah County’s Department of Assessment and Taxation. The property is located at 2222 N. W. Lovejoy Street in Portland, Oregon.

On appeal by the plaintiffs, the Board of Equalization for Multnomah County established the assessed value at $3,368,660, of which $168,660 was attributed to the land and…