Joseph GALL, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. (TC 4767).In the Oregon Tax Court. November 22, 2006. Plaintiff appeals the 2005-06 property tax assessment on his manufactured home, arguing (1) that ORS 446.525 sets the maximum amount of tax at $6, (2) that taxation of the property violates the United States Constitution, and (3) […]