Case law

Werth Family LLC v. Yamhill County Assessor

Oregon Tax Court · Dec 12, 2012

Lanegan presented a “Summary Appraisal Report” to support Defendant’s request that the Board of Property Tax Appeals values be upheld. (Def’s Ex A.) … Pacific Power & Light Co. v. Dept. of Revenue. 286 Or 529, 533, 596 P2d 912 (1979).

Schytz v. Yamhill County Assessor

Oregon Tax Court · Feb 1, 2024

See White I. v. Dept. of Rev., 19 OTR 47, 49 (2006); Cruz v. … Zupan v. Marion County Assessor, 040776B, 2004 WL 3118908 (Or Tax M Div, Dec 9, 2004); see also Rice v.

Yu v. Multnomah County Assessor

Oregon Tax Court · Sep 12, 2012

Plaintiff‟s Exhibit 1 (Multnomah County Board of Property Tax Appeals real property petition) was received without objection. … Richardson v. Clackamas County Assessor (Richardson), TC-MD No 020869D, WL 21263620 at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995)).

Mela v. Multnomah County Assessor

Oregon Tax Court · Apr 11, 2012

The 2010-11 real market value was reduced to $1 million by the board of property tax appeals (BOPTA). The 2010-11 maximum assessed value is $833,840. … Richardson v. Clackamas County Assessor, TC-MD No 020869D, WL 21263620 at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995)).

Banducci v. Douglas County Assessor, Tc-Md 090069c (or.tax 9-23-2010)

Oregon Tax Court · Sep 23, 2010

Poddar v. Dept. of Rev. , 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted)). Plaintiff in this case has done more than simply criticize Defendant's value. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). "[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof." Reed v.

Umpqua Bank v. Lane County Assessor

Oregon Tax Court · Aug 9, 2012

Richardson v. … Martin v. Dept. of Rev., 8 OTR 141, 147 (1979).

Lane County Assessor v. The Farm

Oregon Tax Court · Jan 24, 2012

Richardson v. Clackamas County Assessor, TC-MD No 020869D, WL 21263620, at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995)). … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971); see also Riley Hill General Contractor v.

C. Dobson v. Josephine County Assessor

Oregon Tax Court · May 8, 2019

He testified that he had not had the subjects “cruised” by a forester for an estimate of the board feet of timber growing, but that the subjects each currently contained over 500 trees per acre. … See, e.g., Angel v. Dept. of Rev., 21 OTR 444, 446 (2014) (finding forestland where pedestrian and bicycle access allowed); cf. Found. of Human Understanding v.

P. Dobson v. Josephine County Assessor

Oregon Tax Court · May 8, 2019

He testified that he had not had the subjects “cruised” by a forester for an estimate of the board feet of timber growing, but that the subjects each currently contained over 500 trees per acre. … See, e.g., Angel v. Dept. of Rev., 21 OTR 444, 446 (2014) (finding forestland where pedestrian and bicycle access allowed); cf. Found. of Human Understanding v.

Halpin v. Clackamas County Assessor, Tc-Md 110186n (or.tax 12-9-2011)

Oregon Tax Court · Dec 9, 2011

Banducci v. … See Foster v.

Grell v. State Tax Commission

1 Or. Tax 493 · Oregon Tax Court · Jan 31, 1964

Butler v. Maas, 163 Or 201, 210 , 94 P2d 1116 (1939); Underwood v. French, 6 Or 66, 70-1 (1876). In Underwood v. … In Pape et al v.

Duhring v. Deschutes County Assessor, Tc-Md 090346c (or.tax 4-22-2010)

Oregon Tax Court · Apr 22, 2010

In Runyan v. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971); see also Riley Hill General Contractor v.

Hill v. Linn County Assessor

Oregon Tax Court · May 7, 2024

Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990). … Delta Air Lines, Inc. v. Dept. of Rev., 328 Or 596, 603, 984 P2d 836 (1999).

Geary v. Clackamas County Assessor

Oregon Tax Court · Jan 14, 2013

Allen v. … Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citing King v. Dept. of Rev., 12 OTR 491 (1993)).

Sahhali South v. Tillamook County, Tc-Md 090541c (or.tax 12-30-2010)

Oregon Tax Court · Dec 30, 2010

DECISION Plaintiff seeks reductions in the values, for the 2008-09 tax year, of 36 townhouse lots in a newly platted subdivision on the Oregon coast. 1 Plaintiff appealed Defendant's values to the county board of property … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971) (citation omitted). This court has previously noted that value is a range rather than an absolute. Price v. Dept. of Rev ., 7 OTR 18 , 25 (1977).

Delta Air Lines, Inc. v. Dept. of Rev.

Oregon Tax Court · Aug 23, 2023

Knapp v. … S. v.

Wehner v. Benton County Assessor

Oregon Tax Court · Nov 4, 2021

Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). … Yarbrough v. Dept. of Rev., 21 OTR at 44.

Pacific Ethanol Columbia, LLC v. Morrow County Assessor

Oregon Tax Court · Apr 20, 2023

Oakmont, LLC v. Dept. of Rev., 359 Or 779, 793-94, 377 P3d 523 (2016) (explaining the ruling in Sabin v. Dept. of Rev., 270 Or 422, 528 P2d 69 (1974)). … Level 3 Communications, LLC v.

Mathers v. Deschutes County Assessor, Tc-Md 110130n (or.tax 11-30-2011)

Oregon Tax Court · Nov 30, 2011

Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev. , 4 OTR 302 (1971)). … Allen v.

Glorietta Bay LLC v. Lincoln County Assessor

Oregon Tax Court · Jan 16, 2015

Plaintiff appealed the real market value to the Lincoln County Board of Property Tax Appeals (Board) and the Board reduced the real market value to $533,000, reducing the land to $161,070 and the structures to $371,930. … Kem v. Dept. of Rev.