DOUGLAS COUNTY ASSESSOR v. DEPARTMENT OF REVENUE and DBSI-TRI IV dba Forest Village Apartments, a partnership, Intervenor TC 3803In the Oregon Tax Court. February 16, 1996. Property taxation — Real market value — Governmentalrestrictions — Sales comparison approach 1. When valuing property subject to governmental restrictions, ORS 308.205(2)(d) requires that comparable sales used in the […]