CKW Enterprises v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals the assessed value of 18 condominium units located in the City of Corvallis. The units are part of a cluster of 36 similar units. The 18 units in question are not all contiguous to each other but are located in different parts of the condominium project.

One appraiser testified on behalf of each party. The county appraiser considered each condominium unit individually, utilizing both the cost approach and the market approach. Relying primarily upon the cost approach, the county appraiser found a value of $66,420 for each unit. The plaintiffs appraiser…