JOSEPH HYDRO ASSOCIATES, LTD. v. DEPARTMENT OF REVENUE TC 2362In the Oregon Tax Court. August 1, 1986. Taxation — Levy and assessment — Valuation 1. When the market data approach is not applicable, true cash value shall be determined by estimating just compensation for loss to the owner of the unit of property. (OAR 150-308.205-A(1)(b)). […]
