Gall v. Department of Revenue

This case arises out of the assessment and taxation of taxpayer’s manufactured home for the 2005-06 tax year. In the Oregon Tax Court, taxpayer raised various challenges to each of those two decisions, which the Tax Court rejected. Taxpayer now appeals to this court. We affirm the Tax Court’s judgment.

Article XI, section 11, of the Oregon Constitution (Measure 50) establishes a means for determining the maximum amount that property may be assessed (the “maximum assessed value” of the property), and it also limits the amount that the maximum assessed value may increase each year. See…