Clyde V. BRUMMELL, the E. Margaret Brummell Trust and the Clyde V. Brummell Trust v. DEPARTMENT OF REVENUE TC 3931In the Oregon Tax Court. April 17, 1998 Property taxation — Apportionment based on value 1. Property taxes are imposed ad valorem; that is, taxes are apportioned based upon the value of property. Appraisal — Physical […]
