Lundeen v. State Tax Commission

Petee M. Gunnae, Judge.

This is a suit to set aside defendant’s Opinion and Order No. YL 63-83, which sustained the Lane County Assessor’s valuation of plaintiff’s residence real property in Eugene, Oregon.

For the 1962-63 tax year, the assessor valued plaintiff’s property at $19,740, which sum includes $2,500 for the land. Plaintiff claims that his property is worth no more than $18,000.

Defendant offered a number of comparable property sales as the basis for its valuation. Plaintiff offered two sales of adjacent property, plus the opinion evidence of the builder who built an addition to…