Hoxie v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals a magistrate determination of the exception value used to increase the maximum assessed value (MAV) of his property for the 1997-98 tax year. Taxpayer claims the improvements made were not the source of the great increase in value between 1995 and 1997. Clatsop County (the county) intervened and defended the assessment. Trial was held January 30, 2001, in Astoria, Oregon.

FACTS

The parties agree on many of the facts. The subject property consists of an entire city block in downtown Astoria near the county courthouse, improved with two large…