Taunton v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The plaintiff appealed from defendant’s Order No. VL 82-312 (dated April 15, 1982). The order affirmed the “land only” valuation determined by the County Assessor of Lincoln County, Oregon, of Lots 2, 3 and 4, Block 4, Depoe Bay, Assessor’s Account No. 09-11-08-BA, TL1400 ($73,970), TL 1500 ($84,330) and TL 1600 ($84,330), as of January 1, 1981. The assessed value totalled $242,630. The plaintiff seeks a reduction to $65,000 (“with each lot having a true cash value of no more than $21,667.” PI Comp, at 2).

The subject property is located between Bay Street and the…