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PIEDMONT PLAZA INVESTORS v. DEPT. OF REV.

Nos. TC 4123, 4124; SC S46526, S46527

18 P.3d 1092 (2001)

331 Or. 585

PIEDMONT PLAZA INVESTORS, Appellant, v. DEPARTMENT OF REVENUE, Respondent. Spencer House Associates, Appellant, v. Department of Revenue, Respondent, and Washington County, Intervenor below.

Supreme Court of Oregon.

Decided February 8, 2001.

Attorney(s) appearing for the Case

Christopher K. Robinson, Lake Oswego, argued the cause for appellants. With him on the briefs was W. Scott Phinney.

Marilyn J. Harbur, Assistant Attorney General, Salem, argued the cause for respondent. With her on the brief was Hardy Myers, Attorney General.

Before CARSON, Chief Justice, and GILLETTE, VAN HOOMISSEN, DURHAM, LEESON, and RIGGS Justices.

LEESON, J.

In these consolidated tax cases, taxpayers challenge tax assessments of two low-income apartment complexes, Piedmont Plaza and Spencer House, for the tax years 1994-95 and 1995-96. The Tax Court determined that the real market value of the two properties for those tax years is the amount of money that taxpayers received through federally controlled sales of the properties, commonly known as preservation transfer sales. Piedmont Plaza Investors v. Dept...

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