Case law

Department of Revenue v. Grant Western Lumber Co.

15 Or. Tax 258 · Oregon Tax Court · Nov 22, 2000

See Cascade Steel Rolling Mills, Inc. v. Dept. of Rev., 13 OTR 252, 254 (1995). Real market value is to be determined by methods and procedures that are in accordance with the department’s rules. ORS 308.205. … In this case, Heaton used a price per board foot of capacity of $15.17. When that is multiplied by 100,000 board feet of capacity, it results in $1,517,000.

Mult. Co. v. Dept. of Rev.

8 Or. Tax 422 · Oregon Tax Court · Oct 13, 1980

It further states that the Board of County Commissioners shall prescribe the functions of such administrative departments of the county and that the board, by majority vote, may change the functions of any of the departments … As this court wrote in Dept. of Rev. v.

Jensen v. Department of Revenue

13 Or. Tax 6 · Oregon Tax Court · Jan 20, 1994

In Fitzwater v. … Linfoot v. Dept. of Rev., 4 OTR 489 (1971), and Capsey v. Dept. of Rev., 294 Or 455 , 657 P2d 680 (1983).

Enterprise Rent-A-Car Co. v. Department of Revenue

12 Or. Tax 259 · Oregon Tax Court · Jul 6, 1992

ORS 306.115(3)(a)(A). 1 Plaintiff maintains that it had good and sufficient cause for failing to appeal to the board of equalization. … Citing Lincoln County v. Dept. of Rev., 11 OTR 17 (1988), plaintiff argues that ORS 305.115(4) does not apply since the Trust’s appeal was dismissed without a hearing on the merits. That case is not on point.

Coos Head Timber Co. v. State Tax Commission

3 Or. Tax 143 · Oregon Tax Court · Dec 15, 1967

In Portland Canning Co. v. … Consequently, the valuation of the subject property as of January 1, 1965, is set at $494,120, the same amount as found by the Coos County Board of Equalization.

Catering at Its Best v. Mult. Cty. Ass., Tc-Md 090837c (or.tax 10-1-2009)

Oregon Tax Court · Oct 1, 2009

See, e.g. , Yip v. … V.

Venturacci v. Department of Revenue

6 Or. Tax 194 · Oregon Tax Court · Sep 15, 1975

This case is directly in point and decided for defendants by Balderee v. Commission, 2 OTR 142 (1965). … Portland Canning Co. v. Commission, 1 OTR 600 (1964), aff'd, 241 Or 109 , 404 P2d 236 (1965).

Hefflinger v. Dept. of Rev.

Oregon Tax Court · Oct 9, 2025

Brown v. … See Brown v.

Woman's Convalescent Home Ass'n Foundation v. Department of Revenue

9 Or. Tax 190 · Oregon Tax Court · Jul 12, 1982

In Willamette Univ. v. … Bd. v. Dept. of Rev., 263 Or 287 , 502 P2d 251 (1972).

Shatzer v. Department of Revenue

13 Or. Tax 436 · Oregon Tax Court · Feb 6, 1996

Bernstein Bros. v. Dept. of Rev., 294 Or 614 , 661 P2d 537 (1983). … Cascade Steel Rolling Mills, Inc. v. Dept. of Rev., 13 OTR 252 (1995).

Nepom v. Department of Revenue

4 Or. Tax 531 · Oregon Tax Court · Sep 23, 1971

Multnomah County v. Dept. of Rev., 4 OTR 383, 393 (1971). *533 It can be convincing if adequate testimony is produced as to: 1. … Portland Canning Co. v. Tax Com., 241 Or 109 , 404 P2d 236 (1965).

Conservancy v. Josephine County Assessor, Tc-Md 080371c (or.tax 10-28-2008)

Oregon Tax Court · Oct 28, 2008

Plaintiff petitioned the county board of property tax appeals (board) in 2007. … See Bruin Nature Conservancy v. Josephine County Assessor , TC-MD No 982226E (Dec 30, 1998). That issue cannot be raised again.

State ex rel City of Happy Valley v. Dept. of Rev.

23 Or. Tax 193 · Oregon Tax Court · Sep 18, 2018

See City of Damascus v. Brown, 266 Or App 416, 437-39, 337 P3d 1019 (2014). The court held that the department “plays no role in ‘approving’ the withdrawal itself.” … See Domogalla et al v.

Ferschweiler v. Clackamas County Assessor

16 Or. Tax 429 · Oregon Tax Court · Aug 17, 2001

Because the appeal was filed directly with this court and Plaintiff did not first seek relief from the Clackamas County Board of Property Tax Appeals (the board), as required by ORS 309.026 1 and ORS 309.100, the court cannot … ORS 308.215(1)(e) and (f); see also Nepom v. Dept. of Rev., 272 Or 249 , 536 P2d 496 (1975).

Moore & Paulson v. Department of Revenue

4 Or. Tax 573 · Oregon Tax Court · Nov 19, 1971

Co. v. Tax Com., 217 Or 219 , 342 P2d 143 (1959); Pepin v. City of North Bend, 198 F Supp 644 (Or 1961); Comstock v. Town of Waterford, 85 Conn 6, 81 A 1059 (1911); LaPaul v. Heywood, 113 Minn 376, 129 NW 763 (1911). … Co., cites with approval Trabue Pittman Corp. v.

Briggs v. State Tax Commission

2 Or. Tax 162 · Oregon Tax Court · Jun 17, 1965

He shall preside at all meetings of the Board of Directors and stockholders. … However, in that case plaintiff was not only president of the corporation but the majority stockholder, chairman of the board of directors and chief executive officer. In Bloom v. U.

COLE v. STATE

9 Or. Tax 227 · Oregon Tax Court · Sep 27, 1982

A majority of the board of trustees “* * * may do anything any individual may legally do in any state or *239 country. * * * A Minute of Resolutions of The Board of Trustees authorizing what it is they determine to do or … Brown, ¶ 82,253 P-H Memo TC, 43 TCM 1322 (1982) (cost of trust package not a deductible theft loss); Estate of Clarence E.

Paris v. Dept. of Rev.

19 Or. Tax 519 · Oregon Tax Court · Nov 5, 2008

The department cites Kaady v. … In Sherman v.

Department of Revenue v. Oral & Maxillofacial Surgeons, P.C.

15 Or. Tax 284 · Oregon Tax Court · Jan 5, 2001

FSLIC v. Dept. of Rev., 11 OTR 389, 391 (1990). … Subsection (1) indicates that appeals under the section are from “other than an order of the board” whereas subsection (3) states that an appeal “under this section is from an order of the board.”

Dragonfly Holdings LLC v. Multnomah County Assessor

Oregon Tax Court · Nov 27, 2012

Defendant was represented by Jeff Brown (Brown) and Stephanie McQuown (McQuown), both of whom are appraisers with the Multnomah County Assessor’s office. … Allen v. Dept. of Rev., 17 OTR 248, 252 (2003); Gangle v.