Oregon Tax Court Grants Second Site Inspection in Aircraft Hangar Property Tax Valuation Dispute

The Oregon Tax Court, Magistrate Division, granted the county assessor’s motion to compel a site inspection of the taxpayer’s aircraft hangar and denied the taxpayer’s motion to depose the county’s appraiser, and the county assessor. The taxpayer appealed the county’s valuation of an aircraft hangar, arguing that the hangar was in poor condition with observable physical deficiencies. The taxpayer argued that an inspection was unnecessary because the county had sufficient information from an inspection conducted prior to the Marion County Property Value Appeals Board hearing. The court ruled that a site inspection was relevant for determining the property’s value in ...