Case law

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

Oregon Tax Court · May 2, 2008

Bd. v. … Co. 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.

Linstrom v. Dept. of Rev.

24 Or. Tax 223 · Oregon Tax Court · Sep 24, 2020

See, e.g., Ward v. … See Multnomah County Assessor v. Portland Devel.

Michaels v. Marion County Assessor

Oregon Tax Court · Jul 29, 2013

Plaintiff’s appeal for the 2012-13 tax year was timely filed from an Order of the Marion County Board of Property Tax Appeals (BOPTA). … Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990).

Steimle v. Dept. of Rev.

Oregon Tax Court · Feb 25, 2016

See Stadelman v. … In Johnson v.

Witkin v. Lane County Assessor

Oregon Tax Court · Jul 24, 2012

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971); see also Riley Hill General Contractor v. … See Brashnyk v. Lane County Assessor, TC-MD 110308, WL 6182028 (Dec. 12, 2011), citing Kryl v.

Hoxie v. Clatsop County Assessor

Oregon Tax Court · Aug 12, 2022

Plaintiff appealed to the Board of DECISION TC-MD 210218N 1 Property Tax Appeals, which sustained the tax roll values. (Id.) … Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citing King v. Dept. of Rev., 12 OTR 491 (1993)).

Niemeyer v. Jackson County Assessor

Oregon Tax Court · Jul 9, 2013

See Preble v. Dept. of Rev. … IT IS FURTHER DECIDED that the Jackson County Board of Property Tax Appeals Order for tax year 2012-13 is incorrect because the maximum assessed value is based on a three percent increase to the 2011-12 maximum assessed

Curry v. Umatilla County Assessor

Oregon Tax Court · Oct 23, 2020

Woods v. Dept. of Rev., 16 OTR 56, 59 (2002), citing King v. Dept. of Rev., 12 OTR 491 (1993). … Agripac, Inc. v. Dept. of Rev., 11 OTR 371, 376 (1990); see also Schmidt v.

Grotjohn v. Klamath County Assessor

Oregon Tax Court · Feb 13, 2015

Chart Development Corp. v. Dept of Rev., 16 OTR 9, 15 (2001) (citing Robinson et ux v. State Tax Com., 216 Or 532, 536, 339 P2d 432 (1959)). … In Meadowland Ranches v. Dept. of Rev.

John & Barbara Moore Family Revocable Trust v. Jackson County Assessor

Oregon Tax Court · Jun 7, 2022

The board of property tax appeals (BOPTA) sustained the subject property’s 2020-21 real market value of $550,210. (Id. at 4.) … See, e.g., Ellis v. Lorati, 14 OTR 525, 535 (1999); Kazerouni v.

Sunstone Valley River LLC v. Lane County Assessor

Oregon Tax Court · Feb 9, 2012

Allen v. Dept of Rev. … Morse Hays LLC v.

Portland Adventist Hospital v. Department of Revenue

8 Or. Tax 342 · Oregon Tax Court · May 6, 1980

Bend Millwork v. Dept. of Revenue, 285 Or 577 , 592 P2d 986 (1979); Medical Building Land Co. v. Dept. of Rev., 283 Or 69 , 582 P2d 416 (1978); Brooks Resources Corp. v. … To this effect, see Bend Millwork v. Dept. of Revenue, supra, at 605; Medical Building Land Co. v. Dept. of Rev., supra, at 75, 76; Rogue Valley Manor v.

Bennett Family Trust v. Deschutes County Assessor

Oregon Tax Court · Dec 19, 2012

Voronaeff v. … Richards v.

Hager v. Washington County Assessor

Oregon Tax Court · Mar 13, 2019

The board of property tax appeals sustained the county’s assessment. … See DISH Network Corp. v. Dept. of Rev., 364 Or 254, 276 (2019).

Oberdorfer Trust v. Deschutes County Assessor

Oregon Tax Court · Aug 2, 2013

The Board of Property Tax Appeals (BOPTA) reduced the 2012-13 real market value of the subject property to $517,500. (Id.) The 2012-13 maximum assessed value of the subject property was $564,870. (Id.) … Richardson v.

Locavore v. Deschutes County Assessor

Oregon Tax Court · Nov 27, 2018

Oregon Stamp Society v. Commission, 1 OTR 190, 204 (1963), quoted in Mazamas v. … YMCA v. Dept. of Rev., 308 Or 644, 654, 784 P2d 1086 (1989) (quoting Kappa Gamma Rho v.

Lloyd v. Epartment of Revenue, Tc-Md 070596d (or.tax 5-8-2008)

Oregon Tax Court · May 8, 2008

See United States v. … Tax Court in Slavin v.

Dunzer v. Clatsop County Assessor

Oregon Tax Court · Dec 5, 2013

Danielson v. Multnomah County Assessor, TC-MD No 110300D at 7 (Mar 13, 2012). Evidence that is inconclusive or unpersuasive is insufficient to sustain the burden of proof. Reed v. Dept. of Rev. … Allen v. Dept. of Rev., 17 OTR 248, 252 (2003); Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995); see also OAR 150-308.205- (A)(2)(a).

REDUS Redmond OR Land, LLC v. Marion County Assessor

Oregon Tax Court · Sep 4, 2013

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