WEST HILLS, INC. v. STATE TAX COMMISSION


465 P.2d 233 (1970)

WEST HILLS, INC., an Oregon Corporation, Respondent, v. STATE TAX COMMISSION, Appellant.

Supreme Court of Oregon, In Banc.

Decided February 18, 1970.


Attorney(s) appearing for the Case

Alfred B. Thomas, Salem, argued the cause for appellant. With him on the briefs were Lee Johnson, Atty. Gen., and Donald C. Seymour, Asst. Atty. Gen., Salem.

J.V. Hurley, Bend, argued the cause for respondent. With him on the brief were Gray, Fancher, Holmes & Hurley, Bend.


TONGUE, Justice.

This is an appeal by the State Tax Commission from a decision of the Oregon Tax Court (3 OTC Adv Sh 409), reversing in part the Commission's order establishing the value of the taxpayer's real property for tax purposes.

The taxpayer's property consists of a real estate subdivision of 100 acres in Bend. The subdivision is composed of lots in three stages of development: (1) fully developed lots, which were assessed by the assessor at $13.75...

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