*332MEMORANDUM OPINION

Taxpayer appeals from a judgment of the Oregon Tax Court that valued, for ad valorem tax purposes, two residential lots in Multnomah County as of July 1,1991. On de novo review, ORS 305.445, and after considering all taxpayer’s arguments, we agree with the judgment of the Tax Court. An explanation of our reasons would not benefit bench or bar.

The judgment of the Tax Court is affirmed.