Last month the Oregon Supreme Court recognized and seemingly affirmed a strategy to reduce taxable property value due to the existence of construction defects. In Oakmont, LLC v. Oregon Dept. of Revenue (2016), the owner of an apartment complex valued at approximately $21million negotiated with the county assessor to reduce the taxable value by sixty and seventy percent respectively for two years. The owner sought a similar reduction for an earlier tax year based on the presence of a “likely error” in the assessor’s valuation then, but was denied. Read the article……………..
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