O'CONNELL, Chief Justice.
This is an appeal by plaintiffs from a judgment of the Oregon Tax Court in favor of defendant Department of Revenue. In disposing of the case below the Tax Court wrote the following opinion which is unpublished:
"Plaintiffs appeal from the Department of Revenue's Opinion and Order No. VL 71-269 which sustained the valuation placed on the 1970-1971 Multnomah County assessment roll for certain real property located in the SE 1/4 of...
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