Nepom v. Department of Revenue

Carlisle B. Roberts, Judge.

In case No. 503, the plaintiff appeals from the Department of Revenue’s Order No. VL 70-80, dated March 12, 1970, and in case No. 561 she appeals from the department’s Order No. VL 71-31, dated January 20, 1971. The two appeals have been consolidated for purposes of trial. The question presented was the true cash value on January 1, 1969, and on January 1, 1970, of improved real property, located in the City of Portland, described as Blocks 31 and 42, Sullivan’s Addition to East Portland, further identified in the records of Multnomah County’s Department of…