Portland Adventist Hospital v. Department of Revenue

BERNARD SHEVACH, Judge pro tempore.

Plaintiff appeals from defendant’s Order No. VL 78-732, dated December 12, 1978. In that order, defendant, on plaintiff’s appeal from the valuation of a medical office building by the assessor of Multnomah County, determined that its true cash value was in the amount of $3,696,000 as of the relevant assessment date of January 1, 1977. In its complaint, plaintiff alleged that the true cash value of the subject property did not exceed $2,300,000 at the assessment date, whereas defendant by its answer contended that the value of the improvement of $3,696,000,…