WARD v. DEPARTMENT OF REVENUE

SC 28228.

650 P.2d 923 (1982)

293 Or. 506

Douglas G. WARD and Helen P. Ward, Husband and Wife, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided September 21, 1982.


Attorney(s) appearing for the Case

Gary D. Allen, Salem, argued the cause and filed the brief for appellants.

G.F. Bartz, Asst. Atty. Gen., Tax Section, Salem, argued the cause for respondent. With him on the brief was David B. Frohnmayer, Atty. Gen., Salem.


TANZER, Justice.

Plaintiffs-taxpayers challenge a county assessor's valuation of their real property for ad valorem tax purposes. The subject property is a 26-acre parcel of real property which includes 20 condominium units and a number of undeveloped tax lots. This appeal concerns only the assessor's valuation of a 14-acre (10 tax lots) undeveloped portion of the parcel. The Tax Court found that plaintiffs had not established that the fair market value of the tract...

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