Bylund v. Department of Revenue Valley River Center

CARL N. BYERS, Judge Pro Tempore.

Plaintiff appealed to the defendant from a determination by the Lane County Board of Equalization regarding the assessed valuation of the subject property. The subject property is a regional shopping center known as Valley River Center. The defendant made no determination of the issue after 12 months; therefore, the plaintiff elected to treat the appeal as denied (ORS 305.560(5)) and made this appeal to the tax court. Valley River Center, a partnership owning the shopping center, has intervened as defendant.

By prior stipulation, the parties agreed that the…