Nepom v. Department of Revenue

Plaintiff appeals from an adverse decree of the Oregon Tax Court in a suit involving the valuation of the improvements on plaintiff’s real property for the tax years 1971 and 1972.

Plaintiff owns two parcels of real property in Multnomah County. The Assessment and Taxation Division of the county Department of Finance assessed the property as follows:

January 1,1971 January 1,1972

Land $ 208,000 $ 214,240

Improvements 78,320 75,510

Total $ 281,320 $ 289,750

Plaintiff was denied relief by the Board of Equalization and the Department of Revenue. She appealed to the Tax Court, challenging only the…