Gangle v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from defendant’s Opinion and Order No. 92-0833 reducing the 1991 assessed value of intervenor’s property. Intervenor is a nonprofit corporation operating the property as housing for the elderly.

The subject property is an 18-story retirement apartment complex in Eugene. Constructed in 1968, it has 222 living units plus common areas consisting of a recreation room, reading room, meeting area and lobby. It also has a cafeteria, beauty salon, coin-operated laundry, grocery store and management offices. The living units range in size from 418 square feet to…