Lincoln County v. Department of Revenue

CARL N. BYERS, Judge.

This unusual and complex case concerns the value of land only under ten oceanfront motels in Lincoln City. The case is unusual because, after the taxpayers prevailed at the Department of Revenue hearing and the assessor had appealed to this court, plaintiffs and defendant stipulated to values substantially higher than those found by the department in its Opinion and Order Nos. 85-3119 through 85-3129. The taxpayers intervened to protect their interests in maintaining the properties at the lower values found by the department. With this posture, intervenors have…