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SHATZER v. DEPT. OF REV.

OTC 3807; SC S43152.

934 P.2d 1119 (1997)

325 Or. 211

William W. SHATZER and Lois A. Shatzer, Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon.

Decided April 10, 1997.

Attorney(s) appearing for the Case

Joseph A. Laronge, Assistant Attorney General, Salem, argued the cause for appellant. With him on the briefs was Theodore R. Kulongoski, Attorney General.

William W. Shatzer, respondent pro se, argued the cause for respondents. With him on the brief was Lois A. Shatzer, respondent pro se.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, FADELEY, GRABER and DURHAM, Justices.

VAN HOOMISSEN, Justice.

The Department of Revenue (the department) appeals a decision of the Oregon Tax Court granting taxpayers' motion for summary judgment. The Tax Court concluded that Article XI, section 11b, of the Oregon Constitution1 (section 11b), a voter-approved property tax limitation, requires that the assessed value of taxpayers' property reflect changes in the condition of the property that occur after July 1. Shatzer...

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