GALL v. DEPT. OF REV.

(OTC 4639; SC S51473).

98 P.3d 390 (2004)

337 Or. 427

Joseph GALL, Appellant, and Darlene M. Gall, Plaintiff, v. DEPARTMENT OF REVENUE, Respondent, and Yamhill County Assessor, Respondent.

Supreme Court of Oregon, En Banc.

Decided September 30, 2004.


Attorney(s) appearing for the Case

Joseph Gall, appellant pro se, filed the brief for himself.

Douglas M. Adair, Assistant Attorney General, Salem, and Rick Sanai, Yamhill County Assistant Counsel, McMinnville, filed the brief for respondents. With them on the brief was Hardy Myers, Attorney General.


GILLETTE, J.

This ad valorem tax case is before us on appeal from a judgment of the Oregon Tax Court, ORS 305.445, entered after taxpayers had appealed to the Regular Division of that court from a decision of a magistrate. At issue, so far as we are able to determine it,1 is the correct real market value (RMV) for 2002-03 ad valorem tax purposes of a manufactured structure that is located in Yamhill County and that taxpayers own. The Tax...

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