Oregon Tax Court July 27, 1976 (Benevolent Protective Order of Elks v. Department of Revenue)

Carlisle B. Roberts, Judge.

Plaintiff appeals from defendant’s Order No. VL 75-455, issued on August 13, 1975. The issue is the true cash value of plaintiff’s lodge building for the tax year 1973-1974. The assessor has valued the land at $36,000 and the improvements at $188,180 (according to defendant’s order; $188,810, according to the pleadings).