Olsen v. State Tax Commission

Edward H. Howell, Judge.

Plaintiff appeals from the tax commission’s order approving the action of the Lane County Assessor in adding certain property to the assessment roll as omitted property.

The facts are undisputed and have been stipulated. Plaintiff owns a city lot in Eugene, Oregon. As of January 1, 1961, the lot contained a one-family dwelling. During 1961 the house was torn down and an eight unit apartment building was constructed on the lot. The assessor’s office overlooked the new apartment building and for the years 1962 to 1965 carried the property on the assessment rolls as the…