Sabin v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that sale almost two years after assessment date was persuasive of market value where no evidence of change in market conditions
• holding that a sale occurring almost two years after the assessment date was persuasive of value, given no evidence of change in market DECISION TC-MD 230078R 9 conditions
• concluding that “[a] sale of the property within a reasonable time of the assessment while not conclusive, is very persuasive of market value[,]” applying “equally to transactions in the assessed property before and after the valuation date”
• concluding that “[a] sale of the property within a reasonable time of the assessment while not conclusive, is very persuasive of market value[,]” applying “equally to transactions in the assessed property before and after the valuation date”
• holding that sale almost two years 1 The court’s references to the Oregon Revised Statutes (ORS) are to 2019. DECISION TC-MD 210247G 4 of 7 after assessment date was persuasive of market value where no evidence of change in market conditions
• stating that “[a] sale of the [subject] FINAL DECISION TC-MD 150118C 9 property within a reasonable time of the assessment while not conclusive, is very persuasive of market value.”

Source: CourtListener parenthetical corpus (CC0).