Kaup v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff Zerba appeals the 1993-94 assessed value of real property used as a convenience store, gas station, vegetable stand and retail shrubbery outlet in Milton-Free-water. At the beginning of trial, the Department of Revenue (department) raised the issue of Zerba’s standing. The department contended that Zerba, as lessee of the property, lacked standing to appeal the assessed value of the subject property to this court. The department reasons that Zerba was not entitled to receive a refund under ORS 311.806 and, therefore, lacked standing under ORS 305.570.

Zerba…