PIEDMONT PLAZA INVESTORS v. DEPARTMENT OF REVENUE SPENCER HOUSE ASSOCIATES v. DEPARTMENT OF REVENUE and WASHINGTON COUNTY ASSESSOR, Intervenor. TC 4123 and TC 4124.In the Oregon Tax Court. December 29, 1998. Property taxation-Real market value-Government restrictions 1. ORS 308.250 requires real property to be assessed at 100 percent of its real market value, but subparagraph […]