Case law

Carver School v. Clackamas County Assessor

Oregon Tax Court · Jun 2, 2014

Cheryl Hangland (Hangland), President, Carver School Board, testified on behalf of Plaintiff. … Christian Life Fellowship, Inc. v.

Lowe's HIW, Inc. v. Marion County Assessor

Oregon Tax Court · Feb 3, 2022

In STC Submarine v. … Similarly, in Symantec Corp. v.

Orbis Cascade Alliance v. Lane County Assessor

Oregon Tax Court · Jul 30, 2013

North Harbour Corp. v. Dept. of Rev., 16 OTR 91, 95 (2002). … That case is contrasted with Grantmakers for Education v.

O State 25th, LLC v. Benton County Assessor

Oregon Tax Court · Mar 27, 2018

Upon discovering the mistake, the assessor stipulated to the reduction of the adjacent property’s 2016–17 real market value from $1,749,604 to $1,230,000 by the Benton County Board of Property Tax Appeals (BOPTA). … Seifert v. Dept. of Rev., 14 OTR 401, 403 (1998). The placement of the value of improvements on the wrong account may be a clerical error.

Rouda v. Clatsop County Assessor

Oregon Tax Court · Apr 28, 2017

He made “an across the board adjustment” of $50,000 for the subject property’s finished basement. (See id. at 2, 7, 8.) … Danielson 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.

PeaceHealth v. Lane County Assessor and Dept. of Rev.

Oregon Tax Court · Nov 3, 2017

See Couey v. Atkins (Couey), 357 Or 460, 355 P3d 866 (2015); Kellas v. … See Boardman Acquisition LLC v.

Speer v. Dept. of Rev.

Oregon Tax Court · May 5, 2025

The word impose entered the English language (by means of Old French) from the Latin word imponere. 1 The New Shorter Oxford English Dictionary, 1324 (Lesley Brown ed., 4th ed 1993), s.v. “impose.” … See National Bellas Hess, Inc. v.

ICARE Inc. v. Josephine County Assessor

Oregon Tax Court · Sep 25, 2014

Jeffrey and Carol Shelton,1 and Bob Woodhead (Woodhead), retired real estate broker and former retreat center board member, testified on behalf of Plaintiff. … Clinic v. Dept. of Rev., 301 Or 423, 426-27, 723 P2d 320 (1986) (internal citation omitted). Jeffrey testified that Plaintiff changed the Ranch’s primary use in 2008.

Thomas v. Dept. of Rev.

Oregon Tax Court · Aug 2, 2016

As the court understands the testimony, that log only included the names of the individuals boarding the boat and their Alaska fishing license number. … Feves v. Dept. of Rev., 4 OTR 302, 312 (1971) (citation omitted).

Smith v. Lincoln County Assessor

Oregon Tax Court · Aug 7, 2015

Feves v. Dept. of Rev., 4 OTR 302, 312 (1971). Plaintiffs “must provide competent evidence of the [real market value] of the property.” Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). … Truitt Brothers, Inc. v. Dept. of Rev., 302 Or 603, 609, 732 P2d 497 (1987).

Stuchell v. Department of Revenue

9 Or. Tax 45 · Oregon Tax Court · Apr 13, 1981

In Helvering v. … In Paullus v.

New Friends of the Beaverton City Library v. Washington County Assessor

Oregon Tax Court · Sep 20, 2017

Clinic v. … Church v.

Head v. Lane County Assessor

Oregon Tax Court · Aug 6, 2018

Head testified that the Land Use Board of Appeals (LUBA) subsequently ruled that he was limited to four events per year. … Danielson v. Multnomah County Assessor, TC-MD 110300D, WL 879285 (Or Tax M Div, Mar 13, 2012).

Burrill Resources v. Jackson Cty. Assess., Tc-Md 100336d (or.tax 6-9-2011)

Oregon Tax Court · Jun 9, 2011

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)). … Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) *Page 12 (citing Feves v. Dept. of Rev , 4 OTR 302 (1971)). Plaintiffs have failed to carry their burden of proof.

Burrill Resources v. Jackson Cty. Assess., Tc-Md 100335d (or.tax 6-9-2011)

Oregon Tax Court · Jun 9, 2011

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)). … Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) *Page 12 (citing Feves v. Dept. of Rev , 4 OTR 302 (1971)). Plaintiffs have failed to carry their burden of proof.

Robinson v. Lane County Assessor, Tc-Md 091455c (or.tax 6-10-2011)

Oregon Tax Court · Jun 10, 2011

Riley Hill General Contractor v. Tandy Corp. , 303 Or 390 , 394 , 737 P2d 595 (1987). … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971).

Burrill Resources v. Jackson Cty. Assess., Tc-Md 100326d (or.tax 6-9-2011)

Oregon Tax Court · Jun 9, 2011

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)). … Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) *Page 12 (citing Feves v. Dept. of Rev , 4 OTR 302 (1971)). Plaintiffs have failed to carry their burden of proof.

Burrill Resources v. Jackson Cty. Assess., Tc-Md 100333d (or.tax 6-9-2011)

Oregon Tax Court · Jun 9, 2011

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)). … Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) *Page 12 (citing Feves v. Dept. of Rev , 4 OTR 302 (1971)). Plaintiffs have failed to carry their burden of proof.

Burrill Resources v. Jackson Cty. Assess., Tc-Md 100330d (or.tax 6-9-2011)

Oregon Tax Court · Jun 9, 2011

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)). … Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) *Page 12 (citing Feves v. Dept. of Rev , 4 OTR 302 (1971)). Plaintiffs have failed to carry their burden of proof.