Legal Opinion
Neupert v. Department of Revenue
Oregon Tax Court
Decided December 7, 1995No. TC 3784PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Taxpayers appeal the 1993-94 assessed value of a narrow strip of vacant land in Cannon Beach. The shape of the parcel and the existence of a public easement raise questions of assessment policies in addition to the question of market value.
The subject property, identified as Tax Lot 7700, is 25 feet wide and more than 200 feet long. It extends west from Hemlock Street down to the beach. The subject strip was originally platted as a public right-of-way and is shown on the map as Chena Avenue. The Cannon Beach City Council, by ordinance, vacated its interest in Chena Avenue…
2Cases cited7 opinions
- First Interstate Bank v. Department of RevenueOregon Supreme Court · 1988
- Sabin v. Department of RevenueOregon Supreme Court · 1974
- Penn Phillips Lands, Inc. v. Department of RevenueOregon Supreme Court · 1970
- Bear Creek Plaza, Ore., Ltd. v. Department of RevenueOregon Tax Court · 1992
- Stevens v. Department of RevenueOregon Tax Court · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- krummenacker/zimmerling v. Dept. of Rev.Oregon Tax Court · 2003
- White v. Washington County AssessorOregon Tax Court · 2001