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KNIGHT v. DEPARTMENT OF REV., STATE OF OR.

Oregon Tax Court No. 1540; SC No. 28409.

646 P.2d 1343 (1982)

293 Or. 267

Kenneth L. KNIGHT, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided June 29, 1982.

Attorney(s) appearing for the Case

Sam A. McKeen, Klamath Falls, argued the cause and filed the brief for appellant.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was; Dave Frohnmayer, Atty. Gen., Salem.

CAMPBELL, Justice.

Plaintiff personal representative appeals from the tax court's decree affirming the Department of Revenue's assessment of certain real property for inheritance tax purposes based on its true cash value rather than its farm use value.

The facts are stipulated. Louis R. Knight died June 30, 1976. Among his assets was a one-half interest in certain Oregon real property, valued at $74,470. Plaintiff paid inheritance tax based on the property...

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