Lethin v. Department of Revenue

Plaintiffs appealed to the Oregon Tax Court from an assessment of land by the Marion County Assessor at a value of $65,240 on January 1, 1974, which was affirmed by the county board of equalization and the Department of Revenue. This assessment was $17,890, or 40 per cent higher than the preceding year’s assessment of the same land at $47,350, which had previously been affirmed by the Tax Court. Nevertheless, the Tax Court affirmed the 1974 assessment of $65,240, 6 OTR [2] (1976) (unpublished TC #969), and taxpayers appeal to this court.

The chief issue presented by the appeal is what…