Truitt Bros. 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 consideration of similar property 15 months after assessment date is proper
• stating general rule but finding an exception in the case of a cannery sale in Salem used to value a second cannery in Salem
• endorsing paired sales analysis as the “preferable” method for determining external obsolescence
• discussing 7 That statute provides: “(2) Real market value in all cases shall be determined by methods and procedures in accordance with rules adopted by the Department of Revenue and in accordance with the following: “* * * * * “(c
• sale of similar industrial facility 15 months after assessment date was properly considered in determining whether earlier assessment was correct
• sale of similar industrial facility 15 months after assessment date was properly considered in determining whether earlier assessment was correct

Source: CourtListener parenthetical corpus (CC0).