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DAGG v. DEPARTMENT OF REVENUE

563 P.2d 670 (1977)

278 Or. 159

Donald J. DAGG et al., Appellants, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, Department 1.

Decided May 3, 1977.

Attorney(s) appearing for the Case

H. William Barlow, of Allen, Stortz, Barlow & Fox, Salem, argued the cause and filed a brief for appellants.

James D. Manary, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief were Lee Johnson, Atty. Gen., and Theodore W. de Looze, Chief Tax Counsel, Salem.

Before DENECKE, C.J., and HOLMAN, LENT and DAVIS, JJ.

HOLMAN, Justice.

Plaintiffs appeal from the decision of the Oregon Tax Court affirming the assessed valuation of plaintiffs' beach front property at $12,000 for land and $27,350 for improvements as of January 1, 1974. Plaintiffs claim that the Tax Court erred (1) in failing to consider the valuations of nearby properties established in small claims proceedings in the Tax Court, and (2) in holding that plaintiffs had not sustained their burden of proving that the value...

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