Bylund v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The Director of the Department of Assessment and Taxation of Lane County, Oregon (hereinafter designated the "county assessor”), has appealed to this court from the Department of Revenue’s "supervisory order,” Order No. VL 76-673, dated November 12, 1976, applying to the tax year 1975-1976. Provision for the appeal is found in ORS 306.547 (1975 Replacement Part). Each of the parties, including the affected taxpayer-intervenor, Daren C. Engel, was represented by counsel in this court, and the parties, through their counsel, submitted the case on a stipulation of…