Oregon Tax Court June 1, 2000, TC 4451 (Abel v. Department of Revenue, 4451 (or.tax 6-1-2000))

OPINION Plaintiff (taxpayer) appeals from a magistrate's Decision that established the real market value of his personal residence as of January 1, 1998. Taxpayer asserts that the property has many defects and needs many repairs, all of which reduce the value to a lower amount. Polk County (the county) intervened and defended the magistrate's Decision.