Linstrom v. Lincoln County Assessor (230080N)
TC-MD 230080N
| Or. T.C. | May 13, 2025Background
- Plaintiff Jerry Linstrom appealed the assessed value of his riverfront property (Account R61258) in Lincoln County, Oregon for the 2022-23 and 2023-24 tax years.
- The property is located along the Siletz River but is not buildable due to lack of septic approval; it is improved only with a shed, dock, ramp, and fence.
- Both sides agreed the property could only be used for recreation, not residential development.
- The principal dispute centered on real market value as of January 1, 2022, and January 1, 2023, using the sales comparison approach, but the parties disagreed about property characteristics, selection/adjustment of comparables, and methods used.
- A trial was held and both parties submitted appraiser testimony and evidence. The 2022-23 tax roll value was $101,790 RMV; 2023-24 was $122,210.
- The court found sufficient evidence to determine the 2022-23 RMV but not for 2023-24 due to lack of relevant comparable sales.
Issues
| Issue | Linstrom’s Argument | Lincoln County Assessor’s Argument | Held |
|---|---|---|---|
| What is the correct 2022-23 RMV? | Value is lower based on nearby, non-buildable river lots and lower site/dock value | Value is higher based on Siletz comps, higher adjustments for improvements | RMV set at $90,000, lower than tax roll |
| What is correct 2023-24 RMV? | Should remain low due to unchanged characteristics | RMV at or above prior roll, adjusted for market | Insufficient evidence to determine; appeal denied |
| Proper method/value adjustments? | Smaller dock/site, more depreciation, less for improvements | Larger dock size, less depreciation, higher contributors | Court adopted some, rejected others from both |
| Use of remote or different river sales? | Accepts remote sales if unbuildable, recreational use | Says only Siletz comps (even with septic) are valid | Court preferred Siletz River, non-buildable comps |
Key Cases Cited
- Dept. of Revenue v. River’s Edge Investments, 359 Or 822 (Or. 2016) (discusses sales comparison approach for real market value)
- Hewlett-Packard Co. v. Benton County Assessor, 357 Or 598 (Or. 2015) (sales comparables must serve the same highest and best use)
- Allen v. Dept. of Revenue, 17 OTR 248 (Or. Tax 2003) (fewer adjustments preferred for true comparability)
- Truitt Bros., Inc. v. Dept. of Revenue, 302 Or 603 (Or. 1987) (usually, one sale does not make a market)
- Feves v. Dept. of Revenue, 4 OTR 302 (Or. Tax 1971) (preponderance of the evidence standard for valuation disputes)