Oak Acres Mobile Homes Park, Inc. v. Department of Revenue

Loren D. Hicks, Judge pro tempore.

The issue in this case is the true cash value on January 1, 1969, of plaintiff’s mobile home park on Highway 212 just east of the town of Clackamas, Oregon. The Clackamas County Assessor fixed the value at $650,000. The Department of Revenue sustained the value set by the assessor. The plaintiff claims the value was $517,916. The dispute concerns the true cash value of the improvements, the parties being in agreement that the land was assessed correctly at $160,000.

Plaintiff’s park, which was completed in 1962 with additions in 1967, contains 23.72 acres of…