Dagg v. Department of Revenue

Plaintiffs appeal from the decision of the Oregon Tax Court affirming the assessed valuation of plaintiffs’ beach front property at $12,000 for land and $27,350 for improvements as of January 1, 1974. Plaintiffs claim that the Tax Court erred (1) in failing to consider the valuations of nearby properties established in small claims proceedings in the Tax Court, and (2) in holding that plaintiffs had not sustained their burden of proving that the value of the property was less than the value at which it was assessed for tax purposes.

Plaintiffs purchased a beach front lot on the Salishan Spit…