Venturacci v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiffs appeal from defendant’s Order No. VL 74-607, dated December 31, 1974, in which the defendant imposed a higher assessment on two of four assessor accounts covering certain properties owned by plaintiffs. Plaintiffs asserted that the defendant was without jurisdiction to enter the order appealed from because the county assessor failed to bring an appeal within 30 days, and could not lawfully have appealed as to one parcel because the value of the property was not in excess of $50,000, as required by ORS 306.515. Defendant answered that the decision was made…