Niemeyer v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals the 1994-95 assessed value of his personal residence, claiming the benefit of an adjudicated value under ORS 309.115 1 rather than contesting the real market value under ORS 308.205. The 1994-95 assessed value was increased 30 percent over the prior year’s assessed value. Taxpayer claims that the 30 percent increase in one year is based on a defective ratio study and his assessed value should be reduced accordingly. The Department of Revenue (department) defended the ratio study and the resulting trending factor.

The subject property consists…