Portland Golf Club v. State Tax Commission

Defendant appeals and plaintiff cross-appeals from a decree of the Tax Court fixing, for ad valorem tax purposes, the valuation of land owned by plaintiff, The Portland Golf Club.

The true cash value of plaintiff’s property was determined by Washington County to be $1,075,000 of which $451,000 was the value of the land, $241,000 the value of land improvements, and $383,000 the value of the clubhouse building. The Washington County Board of Equalization and defendant, the State Tax Commission, affirmed the appraisal. The Tax Court reduced the value of the land from $451,000 to $308,000. 3 OTE…