Polk County v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (county) appeals from Defendant’s Opinion and Orders reducing the assessed value of a large retirement complex for tax years 1993-94,1994-95, and 1995-96. County asserts that the real market value as determined under ORS 308.490 1 is substantially greater than the amount determined by Defendant. The property owner, Capital Manor, Inc. (the Manor), intervened and defended at trial.

FACTS

The Manor is a nonprofit corporation providing housing for the elderly. The property in question consists of 30.45 acres and significant improvements located in West Salem. The…