Case law

Frost v. Lane County Assessor

Oregon Tax Court · Mar 14, 2012

Defendant cites a Land Use Board of Appeals ruling, Best Buy in Town, Inc. v. … In Pratt v.

New Beginnings Christian Center Inc v. Multnomah County Assessor

Oregon Tax Court · Jan 13, 2014

In one corner of the subject property is a “large, lighted sign with an electronic reader board that displays church announcements.” (Id. at 2, ¶ 1.) … ADC Kentrox v. Dept of Rev. (ADC Kentrox), 19 OTR 91, 93 (2006).

Mitchell v. Clatsop County Assessor

Oregon Tax Court · May 6, 2024

However, this court stated in Gray v Department of Revenue, 23 OTR 220, 226 (2018): “[t]he Tax Court recently has stated, in Work v. … First Interstate Bank v. Dept. of Rev., 10 OTR 452, 457 (1987), aff’d, 306 Or 450, 760 P2d 880 (1988); Powell Street I, LLC v. Multnomah County Assessor, 365 Or 245, 260, 445 P3d 297 (2019); Park Development, Inc. v.

Lopez v. Curry County Assessor

Oregon Tax Court · Nov 17, 2015

Young testified that she prepared a comparable sales analysis for the board of property tax appeals (BOPTA) hearing and she provided a copy of that analysis with her trial exhibits. (See Def’s Ex B at 3-6.) … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). Plaintiff must “provide competent evidence of the [real market value] of [his] property.” Woods v. Dept. of Rev., 16 OTR 56, 59 (2002).

Coelho v. Department of Revenue

Oregon Tax Court · Aug 20, 2014

Parr v. Dept. of Rev. (Parr), TC-MD 091457B, WL 768653 at *3 (2011). … Feves v. Dept. of Rev., 4 OTR 302, 312 (1971) (citation omitted).

Celilo Inn LLC v. Wasco County Assessor

Oregon Tax Court · Aug 18, 2014

Richardson v. Clackamas Co., TC-MD No 020869D, WL 21263620 at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995)). … Kem v. Dept. of Rev. (Kem), 267 Or 111, 114, 514 P2d 1335 (1973).

Finley v. Department of Revenue

Oregon Tax Court · Nov 15, 2012

(Ptf‟s Compl at 2-3, ¶¶ V, VIII; Def‟s Cross Mot for Summ J at 2.) … Coffey v. Board of Geologist Examiners, 348 Or 494, 508, 235 P3d 678 (2010) (citing Springfield Education Assn. v.

Moncrief v. Curry County Assessor

Oregon Tax Court · Dec 8, 2020

Gall I v. … See Kem v.

Avakian v. Dept. of Rev.

Oregon Tax Court · Aug 29, 2022

Monahan v. Comm’r, 109 TC 235, 240 (1997). … Compare Minihan v.

Shevtsov v. Clackamas County Assesor

Oregon Tax Court · Mar 10, 2022

Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005). … See Work v.

NB The Village at Gresham LLC v. Multnomah County Assessor

Oregon Tax Court · Apr 29, 2013

Schaefer v. Dept. of Rev., TC No 4530, WL 914208 at *2 (July 12, 2001) (citing Feves v. Dept. of Rev., 4 OTR 302 (1971)). … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citation omitted)).

Wynne v. Marion County Assessor

Oregon Tax Court · Jul 16, 2018

Owens v. Maass, 323 Or 430, 918 P2d 808 (1996). … See Gall v. Dept. of Rev., 17 Or Tax 352 (2004).

Southern Pacific Transportation Co. v. Department of Revenue

9 Or. Tax 481 · Oregon Tax Court · Feb 22, 1982

In the Burlington Northern suit, in the Tax Court, the defendant’s appraiser, Richard V. … However, after the Oregon Supreme Court’s decision in Burlington Northern v.

Willamette Table Tennis Club v. Marion County Assessor

Oregon Tax Court · Jul 10, 2017

Defendant cites to Columbia Empire Region Volleyball Ass’n v. Multnomah County Assessor (Columbia Empire), TC-MD 150421N (Aug 30, 2016) and Rogue Gem v. … The Tax Court Regular Division has not directly ruled on that issue, however, in Oregon School Boards Ass’n v.

Kniebuehler v. Benton County Assessor

Oregon Tax Court · Jul 25, 2012

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971); see also Riley Hill General Contractor v. … Woods v. Dept. of Rev., 16 OTR 56, 59 (2002).

Dept. of Rev. v. Alaska Airlines, Inc.

25 Or. Tax 91 · Oregon Tax Court · Jul 21, 2022

Kapar v. … Powerex Corp. v.

Global Hookah Distributors, Inc. v. Dept. of Rev.

24 Or. Tax 562 · Oregon Tax Court · Aug 6, 2021

See Unger v. … V.

Emami v. Lincoln County Assessor

Oregon Tax Court · May 11, 2020

Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990). … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citation omitted)).

Hotchkiss Family Trust v. Linn County Assessor

Oregon Tax Court · Aug 6, 2012

Hotchkiss testified that the Linn County Board of Property Tax Appeals (BOPTA) reduced the subject property‟s real market value to $49,730 on February 17, 2011. (Ptf‟s Ex D.) … Pacific Power and Light Co. v.

Clackamas County Assessor v. Poppert, Tc-Md 100374b (or.tax 8-12-2011)

Oregon Tax Court · Aug 12, 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)). … Magno v.