MacHAFFIE v. DEPT. OF REV.

OTC 2874; SC S37025.

817 P.2d 1311 (1991)

312 Or. 122

Dale S. MacHaffie and Toni L. MacHaffie, Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Reassigned August 14, 1991.

Decided September 19, 1991.


Attorney(s) appearing for the Case

Dale S. MacHaffie, Beaverton, argued the cause and filed the briefs for appellants.

Bonni C. Canary, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.


GRABER, Justice.

Taxpayers appeal from the Oregon Tax Court's judgment as to the true cash value of two triplexes in Hillsboro for four tax years.1 The Tax Court concluded that the true cash value of the triplexes was $95,000 for 1985-86 and 1986-87, $94,000 for 1987-88, and $100,100 for 1988-89. On de novo review, ORS 305.445, we affirm.

Taxpayers contend that the Tax Court's valuation is too high and that the value of...

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