Citation Numbers: 3 Or. Tax 31
Judges: EDWARD H. HOWELL, Judge.
Filed Date: 5/5/1967
Status: Precedential
Modified Date: 1/13/2023
Decision for defendant rendered May 5, 1967. Plaintiff appeals from the tax commission's order approving the action of the Lane County Assessor in adding certain property to the assessment roll as omitted property.
The facts are undisputed and have been stipulated. Plaintiff owns a city lot in Eugene, Oregon. As of January 1, 1961, the lot contained a one-family dwelling. During 1961 the house was torn down and an eight unit apartment building was constructed on the lot. The assessor's office overlooked the new apartment building and for the years 1962 to 1965 carried the property on the assessment rolls as the old dwelling house valued at $2420. In early 1966 it was discovered that the old dwelling house had changed into a fine new apartment building. The assessor's office then added the new building to the rolls for 1962 to 1965 as omitted *Page 32 property1 with a value of $50,100. The new value is not in dispute.
The plaintiff's position is that the assessor's actions in carrying the dwelling house on the rolls during the years involved constituted an under valuation of the property and not an omission of the property.
1. It was not a case of under valuation of the property and the assessor was correct in adding the apartment house to the rolls as omitted property under ORS