Chart Development Corp. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals the 1997 assessed value of its real property located in Washington County. Taxpayer claims the assessor failed to adequately reduce the assessed value of its property to reflect a lot-line adjustment and razed improvements. Taxpayer’s claims raise issues under Article XI, section 11, of the Oregon Constitution. The matter has been submitted to the court on cross motions for summary judgment.

FACTS

In 1995, the subject property consisted of 2.9 acres of land, improved with an old house and a stand-alone garage. The real market value (RMV) of the…