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SMITH v. DEPT. OF REV.

(OTC 4407; SC S46823).

998 P.2d 675 (2000)

330 Or. 227

William Ray SMITH, Appellant, v. DEPARTMENT OF REVENUE, Respondent, Douglas County Assessor, Intervenor below.

Supreme Court of Oregon, En Banc.

Decided April 13, 2000.

Attorney(s) appearing for the Case

William Ray Smith, pro se, Days Creek, argued the cause and filed the brief for appellant.

Robert W. Muir, Assistant Attorney General, Salem, argued the cause for respondent. Wendy Sanderson, Assistant Attorney General, filed the brief for respondent. With her on the brief was Hardy Myers, Attorney General.

Paul E. Meyer, Douglas County Counsel, Roseburg, filed the brief for intervenor Douglas County Assessor.

VAN HOOMISSEN, J.

Taxpayer challenges the right of the Douglas County Tax Assessor to assess taxes on land that taxpayer acquired pursuant to a federal mining patent. The Oregon Tax Court dismissed the challenge. Taxpayer appeals. We affirm.

Taxpayer asserts that his land is exempt from state taxation. All real property within the state is taxable under ORS 307.030. ORS 307.010 defines real property as:

"the land itself, above or under water; all...

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