Willamette Estates II, LLC v. Dept. of Rev.
Annotate this CaseAt issue in this case was whether the Marion County Assessor could obtain a correction to the tax rolls concerning the valuation of the real property of taxpayer Willamette Estates II, LLC from the Department of Revenue. The Tax Court concluded that the assessor was authorized by administrative rule to seek such a correction and that the department was authorized by statute to allow it. The taxpayer appealed, arguing the Tax Court's decision essentially sanctioned an assessor's unlawful appeal of his own assessment. In the alternative, taxpayer argued that the Tax Court's decision conflicted with the Oregon Supreme Court's precedents. Finding no reversible error, the Supreme Court affirmed.
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