Gall v. Department of Revenue

This ad valorem tax case is before us on appeal from a judgment of the Oregon Tax Court, ORS 305.445, entered after taxpayers had appealed to the Regular Division of that court from a decision of a magistrate. At issue, so far as we are able to determine it, 1 is the correct real market value (RMV) for 2002-03 ad valorem tax purposes of a manufactured structure that is located in Yamhill County and that taxpayers own. The Tax Court found that the RMV of the structure was $43,000 and entered judgment accordingly. Gall v. Dept, of Rev., 17 OTR 352 (2004). Taxpayers 2 appealed to this court. We…