Willamette Estates II, LLC v. Department of Revenue

At issue in this case is whether the Marion County-Assessor may obtain from the Department of Revenue a correction to the tax rolls concerning the valuation of the real property of taxpayer Willamette Estates II, LLC. The Tax Court Regular Division concluded that the assessor was authorized by administrative rule to seek such a correction and that the department was authorized by statute to allow it. Taxpayer appeals, arguing that the Tax Court’s decision essentially sanctions an assessor’s unlawful appeal of his own assessment. In the alternative, taxpayer argues that the Tax Court’s…