Wynne v. Department of Revenue

SAMUEL B. STEWART, Judge.

The plaintiffs appeal alleged that the Klamath County Assessor (hereinafter assessor) was without standing under ORS 305.275 to appeal to the Department of Revenue from an order of the Klamath County Board of Equalization (hereinafter board) sustaining the true cash value as found by the assessor of plaintiffs real property and, as a result, the defendant had no jurisdiction to hear the assessor’s appeal.

The assessor determined that the true cash value of the subject property on January 1, 1981, was $134,815. The plaintiff appealed that valuation to the board and the…