Arnold v. Department of Revenue

Carlisle B. Roberts, Judge.

The plaintiff appealed from the Department of Revenue’s order No. VL 70-22, which sustained the order of the Multnomah County Board of Equalization relating to the assessment of certain personal property, described in the petition as “office furniture and equipment,” for the tax year 1969-70. By agreement of the parties, the case was submitted to the court through the use of written memoranda, the plaintiff acting in propria persona.

The plaintiff is a licensed public acountant and the personal property involved in the dispute consists of desks, chairs, files,…