OLLIS v. DEPT. OF REV.

(OTC 2222; SC S32513).

734 P.2d 860 (1987)

303 Or. 75

Joe OLLIS and Irene Ollis, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided March 24, 1987.


Attorney(s) appearing for the Case

Donald H. Coulter, Grants Pass, argued the cause and filed the brief for appellants. With him on the brief was Myrick, Coulter, Seagraves, Myrick & Adams, Portland.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause and filed the brief for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen. and G.F. Bartz, Asst. Atty. Gen.


CAMPBELL, Justice.

The sole issue in this case is the determination as of the assessment date of January 1, 1983 of the true cash value1 for taxation purposes of an 18.2 acre tract of land. The tract is located in Cave Junction and has been improved and used as a mobile home park.

The Josephine County Board of Equalization set the true cash value at $838,500. The taxpayers appealed to the Oregon Department of Revenue, which affirmed...

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