MEDICAL BLDG. LAND CO. v. DEPT. OF REVENUE

TC 1054; SC 25318.

582 P.2d 416 (1978)

283 Or. 69

MEDICAL BUILDING LAND COMPANY AND GOOD SAMARITAN MEDICAL BUILDING, Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, Department No. 1.

Decided July 12, 1978.


Attorney(s) appearing for the Case

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs were James A. Redden, Atty. Gen., Salem, and Theodore W. de Looze, Chief Tax Counsel, Salem.

John L. Schwabe, Portland, argued the cause for respondents. With him on the brief were Souther, Spaulding, Kinsey, Williamson & Schwabe, Robert G. Simpson, Robert D. Dayton, and Ridgway K. Foley, Jr., Portland.

Before HOLMAN, P.J., BRYSON and LENT, JJ., and THORNTON, J. Pro Tem.


LENT, Justice.

Defendant-Department of Revenue (Department) appeals from a decree of the Tax Court reducing the assessed valuation of plaintiffs'1 property, a medical office building in Multnomah County, from $3,368,660 to $2,625,000. The sole issue is the determination of the true cash value of the subject property on the assessment date, January 1, 1975.

Our review is de novo on the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases