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MATHIAS v. DEPT. OF REV.

OTC 2910; SC S37159.

817 P.2d 272 (1991)

312 Or. 50

Charles J. MATHIAS and Charlotte Mathias, Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided August 29, 1991.

Attorney(s) appearing for the Case

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

No appearance contra.

Willard E. Fox, Salem, filed a brief on behalf of amicus curiae Or. State Home Builders Ass'n.

FADELEY, Justice.

Taxpayers complain that their fully developed, vacant residential subdivision lot was valued and taxed at higher amounts than identical lots adjacent to it in the same subdivision. Defendant Department of Revenue does not contest that taxpayers' lot was valued for real property tax purposes at a substantially higher amount than the taxable valuation applied to adjacent lots, or to lots located elsewhere in the same subdivision, or to very similar...

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