Case law

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)).

Knights Bridge Crossing LLC v. Washington County Assessor

Oregon Tax Court · Jan 23, 2012

Richardson v. … Allen v.

Henle v. Clackamas County Assessor

Oregon Tax Court · Feb 15, 2023

HENLE, ) ) Plaintiffs, ) TC-MD 210064R ) v. … ) CLACKAMAS COUNTY ASSESSOR, ) ) Defendant. ) DECISION Plaintiffs appealed Defendant’s Board

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.

Hall v. Lincoln County Assessor

Oregon Tax Court · Dec 31, 2012

Defendant objected to Plaintiff‟s Exhibit 1, a transcript of the Board of Property Tax Appeals (BOPTA) proceeding on March 7, 2012. Defendant raised issues related to the authenticity and accuracy of the transcript. … 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)).

Hertig v. Department of Revenue

Oregon Tax Court · Aug 30, 2012

See Paris v. Dept. of Rev., 19 OTR 519, 521 (2008). “[I]f a taxpayer is not ‘aggrieved’ within the meaning of ORS 305.275, then that taxpayer does not have standing to appeal.” Greenleaf v. … Georgia-Pacific Consumer Prods LP v. Clatsop County Assessor, TC 4894 at 11 (2010).

Avakian v. Dept. of Rev.

Oregon Tax Court · Feb 14, 2024

See Hamilton v. Hughey, 284 Or 739, 743 (1978) (sole heir, not decedent, was real party in interest), superseded on other grounds by Reutter v. … Co. v. Dept. of Rev., 8 OTR 422 (1980).” (Emphasis in original).

Depot Investors, Ltd. v. Benton County Assessor

Oregon Tax Court · Mar 14, 2016

Richardson v. Clackamas County Assessor, TC- MD 020869D, WL 21263620, at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995)). … Feves v. Dept. of Rev, 4 OTR 302, 312 (1971)). To sustain the burden of proof in a property valuation case a party “must provide competent evidence of the RMV.” Poddar v.

Prock v. Clatsop County Assessor

Oregon Tax Court · Feb 6, 2017

Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990). … Kem v. Dept. of Rev., 267 Or 111, 114, 514 P2d 1335 (1973) (citations omitted).

Farmers Direct, Inc. v. Yamhill County Assessor

Oregon Tax Court · Mar 20, 2018

King Estate Winery, Inc. v. Dept. of Rev., 329 Or 414, 419-420, 988 P2d 369 (1999). … Gilmour involves an appeal of an order by the Land Use Board of Appeals regarding whether certain activities are considered “preparation” or “processing.”

Schuler Homes Inc. v. Dept. of Rev.

19 Or. Tax 152 · Oregon Tax Court · Feb 13, 2006

Woolworth Co. v. Taxation Revenue Dept. , 458 US 354 , 102 S Ct 3128 , 73 L Ed 2d 819 (1982) ( Woolworth ), and Nabisco Brands, Inc. and Affiliates v. … See Pennzoil Co. v. Dept. of Rev. , 332 Or 542 , 550-51 , 33 P3d 314 (2001). Similarly, the Supreme Court sustained apportionment over taxpayer's Fourteenth Amendment challenge in Underwood T'writer Co. v.

Snyder v. Multnomah County Assessor

Oregon Tax Court · Mar 24, 2021

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. … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citation omitted)).

Toyota Motor v. Multnomah Cty, Tc-Md 060583c (or.tax 5-2-2008)

Oregon Tax Court · May 2, 2008

Bd. v. … Co. v.

Clackamas County Assessor v. Karge

Oregon Tax Court · Jan 9, 2012

Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). … Allen v.

Stout Living Trust v. Lane County Assessor

Oregon Tax Court · Jan 18, 2012

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 [its] burden of proof.” Reed v. … In Sharps v.

Petticord v. Clackamas County Assessor

Oregon Tax Court · Jun 19, 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); see also Sabin v. Dept. of Rev., 270 Or 422, 426-27, 528 P2d 69 (1974); Equity Land Res. v. Dept. of Rev., 268 Or 410, 414-15, 521 P2d 324 (1974).

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

Oregon Tax Court · Jun 21, 2024

Powell Street I, LLC v. Multnomah County Assessor, 365 Or 245, 260-61, 445 P3d 297 (2019). … See Dept. of Rev. v. River’s Edge Investments, LLC, 359 Or 822, 377 P3d 540 (2016); see also Ellison v Dept. of Rev., 362 Or 148 (2017); see also Powell Street I, 365 Or at 256.

Douglas County Assessor v. Banducci and Department of Revenue

Oregon Tax Court · May 10, 2012

Banducci appealed the 2007-08 real market value and exception real market value to the Douglas County Board of Appeals (BOPTA). (Id.) … Application of ORS 305.285 made by taxpayer request In Samoth Financial Corp. v.

Pir v. Marion County Assessor

Oregon Tax Court · Jul 1, 2013

He concluded that his comparable sales “support the current market value of $164,640 as found by the Board of Property Tax Appeals” (BOPTA). (Id.) … Sabin v. Dept. of Rev., 270 Or 422, 426-27, 528 P2d 69 (1974).