LINDE, Justice.
Plaintiffs appealed to the Oregon Tax Court from an assessment of land by the Marion County Assessor at a value of $65,240 on January 1, 1974, which was affirmed by the county board of equalization and the Department of Revenue. This assessment was $17,890, or 40 per cent higher than the preceding year's assessment of the same land at $47,350, which had previously been affirmed by the Tax Court. Nevertheless, the Tax Court affirmed the 1974 assessment...
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