Jim GANGLE, Lane County Assessor v. DEPARTMENT OF REVENUE and EVERGREEN UNION RETIREMENT ASSOCIATION, INC., Intervenor TC 3384In the Oregon Tax Court. August 9, 1995. Property taxation — Real market value 1. “Depreciation” under ORS 308.490(2)(b) means accounting or book depreciation. Property taxation — Real market value — Approaches tovaluation 2. Unless an estimate of […]