Mid Oil Co. v. Department of Revenue

The Department of Revenue appeals from a decision of the Oregon Tax Court that confined the parties disputing the value of plaintiff taxpayer’s property to the values alleged in proceedings before the department. The issue is whether the statutes governing appeals of property tax assessments so limit the court’s determination of the “true cash value” of property for purposes of taxation. ORS 308.232.1 Because we conclude that the statutes do not so confine the proceedings before the court, we reverse the decision and remand the case to the tax court to make such a determination.

The property…