Samoth Financial Corp. v. Department of Revenue

CARL N. BYERS, Judge pro tempore.

Plaintiff is the owner of land and improvements commonly known as The Atrium Building in Eugene, Oregon. Plaintiff appealed the January 1, 1977, assessed value of the property to the Department of Revenue ("department”). Plaintiff failed to appeal timely the assessed value of the property for the subsequent assessment date of January 1,1978, although no decision had been received on the 1977 appeal. The decision of the department on the 1977 appeal was issued in July of 1978. At that point in time it was too late for plaintiff to appeal the 1978 value under…