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Clyde
v.
Brummell v. Department of Revenue, State of Oregon
v.
Brummell v. Department of Revenue, State of Oregon
OTC 3397, 3398; SC S41421.
Oregon Supreme Court.
Nov 24, 1995.
Published opinion
Gary M. St. Louis, Portland, filed the brief for appellant and waived oral argument., Rochelle Nedeau, Assistant Attorney General, Salem, argued the cause for respondent. With her on the brief was Theodore R. Kulongoski, Attorney General.
Published
[*332] MEMORANDUM OPINION
Taxpayer appeals from a judgment of the Oregon Tax Court that valued, for ad valorem tax purposes, two residential lots in Multnomah County as of July 1,1991. On de novo review, ORS 305.445, and after considering all taxpayer’s arguments, we agree with the judgment of the Tax Court. An explanation of our reasons would not benefit bench or bar.
The judgment of the Tax Court is affirmed.