CORVALLIS COUNTRY CLUB v. DEPARTMENT OF REVENUE TC 2383In the Oregon Tax Court. October 27, 1986. Taxation — Levy and assessment — Valuation 1. Indication of value by cost approach may not reflect market value due to inherent weaknesses of the approach. Administrative law — Rules and regulations — Effect 2. Defendant’s regulation OAR 150-306.115(3)(b)(A)(i) […]
