Bazar, Inc. v. Department of Revenue

This is an appeal by plaintiffs from a judgment of the Oregon Tax Court in favor of defendant Department of Revenue. In disposing of the case below the Tax Court wrote the following opinion which is unpublished:

“Plaintiffs appeal from the Department of Revenue’s Opinion and Order No. VL 71-269 which sustained the valuation placed on the 1970-1971 Multnomah County assessment roll for certain real property located in the SE of Sec 5, T IS, R 2E, WM, described as Tax Lots 74 and 248. Of this, $699,000 was attributed to the value of improvements as to which there is no dispute. Plaintiffs pray…