GANGLE v. DEPT. OF REV., 13 OTR 10 (1994)

Jim GANGLE, Lane County Assessor v. DEPARTMENT OF REVENUE and EVERGREEN UNION RETIREMENT ASSOCIATION, INC., Intervenor TC 3384In the Oregon Tax Court. January 21, 1994. Property taxation — Real market value 1. Accounting depreciation is not related to real market value. The statute directs assessors to consider depreciation, thus the deduction of accounting depreciation is […]

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