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OAK ACRES MOBILE HOMES PARK v. DEPT. OF REVENUE

491 P.2d 620 (1971)

OAK ACRES MOBILE HOMES PARK, Inc., an Oregon Corporation, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided December 15, 1971.

Attorney(s) appearing for the Case

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

James R. Carskadon, Jr., Milwaukie, argued the cause for respondent. With him on the brief were Redman & Carskadon and James E. Redman, Milwaukie.

O'CONNELL, Chief Justice.

This is an appeal by the Department of Revenue from a judgment of the Tax Court fixing the value of plaintiff's mobile home park.

The Tax Court rejected the value set by the county assessor and in substitute therefor fixed a lower value. In doing so the Tax Court found that the defendant's appraiser improperly applied the gross income multiplier and erred also in adopting erroneous expense charges and interest and depreciation percentages...

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