Pacific Building v. State Tax Commission

Peter. M. Gunnar, Judge.

Plaintiff sues to set aside defendant’s Opinion and Order No. VL 64-196, affirming the Marion County Board of Equalization’s finding of the true cash value of plaintiff’s office building in Salem for the tax year 1963-64.

In a single cause of suit plaintiff alleges that the true cash value of $348,000 found by defendant should be reduced to $331,000 because (1) defendant is es-topped to find a higher true cash value of plaintiff’s building than $339,000 which it found for the tax year 1960-61, and (2) the building’s true cash value on January 1,1963, was, in fact,…