Oregon Tax Court December 7, 1995, TC 3784 (Neupert v. Department of Revenue)

CARL N. BYERS, Judge.

Taxpayers appeal the 1993-94 assessed value of a narrow strip of vacant land in Cannon Beach. The shape of the parcel and the existence of a public easement raise questions of assessment policies in addition to the question of market value.

The subject property, identified as Tax Lot 7700, is 25 feet wide and more than 200 feet long.