Moore & Paulson v. Department of Revenue

Loren D. Hicks, Judge pro tempore.

Plaintiffs appeal from an order of the Department of Revenue holding that the department was without jurisdiction to hear the matter in question. The dis pnte concerns a small house in Lane County belonging to the plaintiffs which is located on land owned by plaintiffs’ landlord. The house was placed on the property by a former tenant who sold his lease and the house to plaintiffs. The lease treated the building as personal property and the plaintiffs reported it as such on their 1964 personal property tax return. The assessor struck the item from the return…