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FIRST INTERSTATE BANK v. DEPT. OF REV.

OTC 2515; SC S34361.

760 P.2d 880 (1988)

306 Or. 450

FIRST INTERSTATE BANK of Oregon, N.A., Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided August 30, 1988.

Attorney(s) appearing for the Case

Thomas H. Hoyt, Hoyt, Gaydos & Churnside, P.C., Eugene, argued the cause and filed the briefs for appellant.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause for respondent. With her on the brief was Dave Frohnmayer, Atty. Gen., Salem.

LENT, Justice.

We must determine the true cash value of certain real property owned by plaintiff. The main issue is whether each property must be assessed as a separate unit or whether the properties can be assessed as a single property, which would result in a lower assessed value. We hold that each property must be individually assessed to ascertain the true cash value of the properties as required by Oregon's ad valorem taxation laws. We affirm the decision of...

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