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Taxation -- Econometric models, Real property tax -- Oregon -- Lake Oswego, Real property tax -- Oregon -- West Linn, Tax assessment -- Oregon -- Statistics

Physical Description

11 pages


This report presents a statistical evaluation of vertical equity in the pattern of residential property assessments in the Lake Oswego, West Linn and nearby unincorporated areas based on an application of the Paglin-Fogarty method to a sample of recent sales. A vertically regressive pattern of inequity in assessments, which is characterized by systemmatic under-assessment of higher-valued properties and overassessment of lower-valued properties, was found. Based on the entire sample, it was estimated that a typical $75,000 property was overassessed by about $4,700, and a typical $175,000 property was underassessed by $8,800.


Catalog Number SR010.

A product of the Center for Urban Studies, Nohad A. Toulan School of Urban Studies and Planning, Portland State University.

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