Feves v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff, as trustee, is one of the taxpayers on account of improved real property described as 2N 32 02CC, Tax Lot 3800 in Pendleton, Oregon. The land can be described as containing four contiguous 50 by 50 foot units, arranged in an “L shape,” with 50-foot frontages on two streets. It is the site of a building, known as the “Byers Avenue Medical Clinic,” a single-story, concrete block structure, built in 1952 (containing approximately 2,700 square feet) and enlarged in 1966 (to total 3,800 square feet), and an asphalt-topped parking lot. The taxpayer appeals from…