Decker v. Department of Revenue

CARL N. BYERS, Judge.

Taxpayer appeals omitted property tax assessments on his residence and garage made by the Tillamook County Assessor for tax years 1989-90 through 1993-94. Taxpayer claims his residence and garage were included on the tax rolls for those years. Taxpayer further argues the assessor impermissibly used “valuation judgment” to add the subject property to the tax roll. The Department of Revenue (department) contends the assessments are correct, whether based on clerical error or omission.

Taxpayer’s property consists of approximately a three-acre parcel located on the outskirts…