Case law

Baden v. Department of Revenue

Oregon Tax Court · Jul 11, 2012

Smith v. Dept. of Rev., 17 OTR 135, 137-138 (2003). … Brown v. Lobdell, 36 Or App 397, 405-406, 585 P2d 4 (1978) (citing former ORS 314.415(1)(a)).

Burrill Resources v. Jackson Cty. Assess., Tc-Md 100332d (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 Resou. v. Jackson County Assessor, Tc-Md 100324d (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.

Burr. Resou. v. Jackson County Assessor, Tc-Md 100329d (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.

Kaur v. Clackamas County Assessor

Oregon Tax Court · Jan 18, 2019

In Kaur v. … Prahar v. Dept. of Rev., 13 OTR 232, 234–35 (1995); see also Sanok v.

Burr. Resou. v. Jackson County Assessor, Tc-Md 100337d (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.

Burr. Resou. v. Jackson County Assessor, Tc-Md 100338d (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.

Burr. Resou. v. Jackson County Assessor, Tc-Md 100334d (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.

The Round Up Association v. Umatilla County Assessor

Oregon Tax Court · Dec 28, 2012

Hunt testified that Plaintiff is managed by a board of 16 volunteer directors that meets monthly. … In YMCA of Columbia-Willamette v. Dept. of Rev.

Murphy v. Multnomah County Assessor

Oregon Tax Court · Oct 15, 2019

Id. at 374 (quoting Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) ). … Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990).

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.

Downer v. Dept. of Revenue, Tc 4952 (or.tax 5-24-2011)

Oregon Tax Court · May 24, 2011

Welch v. Washington County , 314 Or 707 , 715 , 842 P2d 793 (1992) (quoting Coos County v. State of Oregon , 303 Or 173 , 180-81 , 734 P2d 1348 (1987)). … See Pilgrim Turkey Packers v. Dept. of Rev. , 261 Or 305 , 308-10 , 493 P2d 1372 (1972).

Hornsby v. Lane County Assessor

Oregon Tax Court · Dec 16, 2011

Hornsby testified that the board of property tax appeals (BOPTA) reduced the 2010-11 real market value to $549,000 based on that initial listing price. … 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)).

Vollertsen v. Deschutes County Assessor

Oregon Tax Court · Oct 20, 2021

See Tax Court Rule (TCR) 21 A; see also Gray v. … See, e.g., Chart Development Corp. v.

Taylor v. Multnomah County Assessor

Oregon Tax Court · Apr 2, 2019

Plaintiffs appealed from the order of the Multnomah County Board of Property Tax Appeals (BOPTA) sustaining the 2017–18 tax roll real market value of the subject property, identified as account R192211. … Hewlett-Packard Co. v. Benton County Assessor, 357 Or 598, 609, 356 P3d 70 (2015).

Shepard v. Clatsop County Assessor

Oregon Tax Court · Mar 13, 2018

Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). “[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *.” Reed v. … See Morrow County Grain Growers v.

Lowe's Home Improvement, Inc. v. Multnomah County Assessor

Oregon Tax Court · Oct 12, 2023

Feves v. Dept. of Rev., 4 OTR 302, 312 (1971). … Additionally, Defendant has not met its burden of proof that the real market value of the subject property was greater than the Board’s value.