MARLIA v. DEPARTMENT OF REVENUE


519 P.2d 1045 (1974)

Roy O. MARLIA, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided March 7, 1974.


Attorney(s) appearing for the Case

Roy O. Marlia, in propria persona.

Lee Johnson, Atty. Gen., Theodore W. de Looze, Chief Tax Counsel, and Ted E. Barbera, Asst. Atty. Gen., Salem, for respondent.


PER CURIAM.

This appeal, from a decree of the Oregon Tax Court, involves the true cash value as of January 1, 1971, of twenty acres of rural land near Eagle Point in Jackson County. No improvements are involved. The Jackson County Board of Equalization reduced the assessor's valuation of $11,800 to $11,550, or $577.50 per acre. On appeal to the Tax Court the court reduced the value to $10,550, or $527.50 per acre. Plaintiff appeals, contending the true cash value...

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