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Petitioner's land is listed by the Clackamas County
Department of Assessment and Taxation as four separate lots. The
following chart shows the assessed values of the lots in 1974 and
1992:
Lot Acres 1974 Assessed Value 1992 Assessed Value
1000 44.01 Not in record $118,390
1090 3.80 $300 220
1600 60.00 12,600 11,100
1690 40.00 7,680 5,710
147.81 20,580 135,420
We cannot meaningfully compare these figures because the
record does not contain the 1974 assessed value for lot 1000.
Petitioner testified that the assessed value of her farm
increased by $319,490 from 1974 to 1994. Petitioner's
calculation, however, mixes apples with oranges. Petitioner
subtracted the assessed value for 1974 from the 1994 "real market
land value". While the record does not define "real market land
value", we know that it is different than assessed value because
the tax statement issued by the Clackamas County Tax Collector
lists these values separately.
Even if petitioner's land appreciated by $319,490 from 1974
to 1994, petitioner has not shown that amount exceeded her
losses. Petitioner's net losses from 1985 to 1993 were $178,486
not counting depreciation and $244,178 counting depreciation.
The record does not show the amount of petitioner's losses before
1985. We do not speculate as to the amounts of petitioner's
losses before 1985, but we note that petitioner had losses in 36
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