Oregon Tax Court December 7, 2000, TC 4464 (Lincoln County Assessor v. Jones)

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United States · · · 07-12-2000

CARL N. BYERS, Judge.

Plaintiff Lincoln County Assessor (the assessor) appeals from a magistrate Decision holding that the assessor may not correct a property’s 1995-96 real market value (RMV) under ORS 311.205.

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The assessor claims the correction can be made in order to implement Measure 50, now Article XI, section 11, of the Oregon Constitution.

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