Oregon Supreme Court July 27, 2006, TC 4689; SC S52877 (Poddar v. Department of Revenue)

*188

DE MUNIZ, C. J.

In this property tax case, appellant Bhagwati Poddar (taxpayer) asserts that the tax assessment of his real property for the tax years 1994-95 and 1995-96 erroneously failed to take into account the effect of governmental restrictions that applied to that property. Following trial, the Oregon Tax Court upheld the assessment. Taxpayer appealed to this court pursuant to ORS 305.