Legal Opinion
Lincoln County Assessor v. Ycp Salishan Lp
Oregon Tax Court
Decided August 3, 2001No. TC 4509 and 4510PublishedCited by 5 opinions
1Opinion of the Court
CARL N. BYERS, Senior Judge.
The subject of these property tax appeals is the well-known Salishan Lodge in Lincoln County. The magistrate found that the real market value (RMV) for tax years 1998-99 and 1999-2000 was substantially less than the maximum assessed value (MAV) and ordered the assessed value reduced. Plaintiff Lincoln County Assessor (the county) appealed and a trial de novo on the merits was held.
FACTS
Salishan is a destination resort located on a hillside overlooking Siletz Bay and the Pacific Ocean near Gleneden Beach. The lodge portion has 205 rooms in units dispersed over a…
2Cases cited1 opinion
- Kem v. Department of RevenueOregon Supreme Court · 1973
3Cited by5 opinions
- Hartman v. Douglas County Assessor, Tc-Md 080482c (or.tax 12-30-2008)Oregon Tax Court · 2008
- Leif v. Douglas County Assessor, Tc-Md 080477d (or.tax 12-30-2008)Oregon Tax Court · 2008
- Taylor v. Clackamas County Assessor, Tc-Md 080527d (or.tax 2-10-2009)Oregon Tax Court · 2009
- Venerable Properties, Inc. v. Clatsop County AssessorOregon Tax Court · 2002
- Winthrop Plaza Assoc. v. New London, No. Cv 000555467s (Aug. 21, 2002)Connecticut Superior Court · 2002