LETHIN v. DEPARTMENT OF REVENUE


563 P.2d 687 (1977)

278 Or. 201

Ronald R. LETHIN and Beverly M. Lethin, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, Department Two.

Decided May 3, 1977.


Attorney(s) appearing for the Case

Thomas B. Brand of Brand, Lee, Ferris & Embick, Salem, argued the cause and filed a brief for appellants.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. DeLooze, Chief Tax Counsel, Salem.

Before DENECKE, C.J., and BRYSON, LINDE and DAVIS, JJ.


LINDE, Justice.

Plaintiffs appealed to the Oregon Tax Court from an assessment of land by the Marion County Assessor at a value of $65,240 on January 1, 1974, which was affirmed by the county board of equalization and the Department of Revenue. This assessment was $17,890, or 40 per cent higher than the preceding year's assessment of the same land at $47,350, which had previously been affirmed by the Tax Court. Nevertheless, the Tax Court affirmed the 1974 assessment...

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