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  5. 882 P.2d 591 (1994)
 

ERNST BROTHERS CORP. v. DEPT. OF REV.

No. OTC 3410; SC S40938.

882 P.2d 591 (1994)

320 Or. 294

ERNST BROTHERS CORPORATION, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided October 27, 1994.

Attorney(s) appearing for the Case

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause, for appellant. With her on the briefs, was Theodore R. Kulongoski, Atty. Gen.

Neil R. Bryant, of Holmes, Hurley, Brant, Lovlien & Lynch, Bend, argued the cause, for respondent. With him on the brief, was Kevin J. Keillor.

GRABER, Justice.

This case involves the valuation, for ad valorem tax purposes in the tax year 1991-92, of the town of Gilchrist. The Tax Court concluded that the real market value of the town was $500,000. Ernst Brothers Corp. v. Dept. of Rev., 12 OTR 527, 534, 1993 WL 463954 (1993). On de novo review, ORS 305.445, we affirm.

The Department of Revenue (department) contends that the Tax Court's valuation is too low and that the 1991-92 real market...

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