Gangle v. Department of Revenue

CARL N. BYERS, Judge.

This appeal concerns the 1991-92 assessed value of an 18-stoiy retirement complex in Eugene. Evergreen Union Retirement Association, Inc., (Evergreen) a nonprofit corporation, owns and operates the property as housing for the elderly. On January 21, 1994, this court found the real market value of the property was $3,770,000 as of July 1, 1991. On appeal, the Oregon Supreme Court concluded that this court erred in construing ORS 308.490 and remanded the matter for further proceedings. To assist the court in resolving the issues on remand, the parties submitted additional…