Avison Lumber Co. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appeals from the Department of Revenue’s Order No. VL 71-223, affirming the value approved by the Clackamas County Board of Equalization on plaintiff’s sawmill at Molalla, Oregon, as of January 1,1969. All of the real property of the plant, including the improvements thereon, was involved in the appraisal, but the appeal relates only to the improvements (buildings and sawmill machinery), the value attributable to the bare land having been accepted by the plaintiff. The assessor placed a value upon the improvements of $1,342,500; the plaintiff prays for a…