Mahler v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from defendant’s Opinion and Order No. 88-1574 which refused to hear plaintiffs property tax appeal for the years 1987-88 and 1988-89. The narrow issue before the court is whether defendant should have taken jurisdiction of the case under its supervisory authority.

The object of this appeal is a commercial building and lot in Salem. Plaintiff bid $38,500 for the property at open auction. His bid was accepted May 6,1988. Plaintiff knew that the assessed value of the property was $64,000. What plaintiff did about the difference, or more precisely when…