DOUGLAS COUNTY ASSESSOR v. DEPARTMENT OF REVENUE and WILLAMETTE INDUSTRIES, INC., Intervenor TC 3424In the Oregon Tax Court. May 4, 1994. Property taxation — Evidence of value 1. Although an arm’s-length transaction is not conclusive evidence of value, it is very persuasive. Trial was held April 12, 1994, in the courtroom of the Oregon Tax […]