Case law

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.

Metzler v. Yamhill County Assessor

Oregon Tax Court · Dec 23, 2011

He testified that, at the Board of Property Tax Appeals (BOPTA) hearing in March 2011, Defendant recommended a real market value of $550,000. (Ptfs‟ Ex B 3A at 1.) … Allen v.

Schmidt v. Clackamas County Assessor

Oregon Tax Court · Feb 24, 2015

(See Agripac, Inc. v. … Richardson v.

R&R Ranches LLC v. Deschutes County Assessor

Oregon Tax Court · Jul 10, 2013

The board of property tax appeals (BOPTA) reduced the 2012-13 real market value to $110,000. (Id.) The 2012-13 maximum assessed value of the subject property was $154,820. (Id.) … Richardson v. Clackamas County Assessor (Richardson), TC-MD No 020869D, WL 21263620 at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995)).

Stanwood v. Multnomah County Assessor

Oregon Tax Court · Aug 15, 2014

The subject property’s 2013-14 tax roll real market value, sustained by the board of property tax appeals (BOPTA), was $125,720. (Ptfs’ Compl at 2.) Its maximum assessed value was $129,780. (Id.) … Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990).

Curtis v. Lincoln County Assessor

Oregon Tax Court · Nov 7, 2016

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). … Kem v. Dept. of Rev., 267 Or 111, 114, 514 P2d 1335 (1973); see also Kryl v.

Yarbrough v. Marion County Assessor

Oregon Tax Court · Jan 26, 2012

Richardson v. Clackamas County Assessor (Richardson), TC-MD No 020869D, WL 21263620 at *2 (Mar 26, 2003) (citing Gangle v. … Poddar v. Dept. of Rev. (Poddar), 18 OTR 324, 332 (2005) (citing Woods v. Dept. of Rev., 16 OTR 56, 59 (2002)).

Evergreen Aviation & Space Museum v. Yamhill County Assessor

Oregon Tax Court · Aug 27, 2012

Smith (Smith), Plaintiffs‟ founder, Blythe Berselli (Berselli), President of Evergreen Aviation and Space Museum and board member, Larry Wood (Wood), Evergreen Aviation and Space Museum Executive Director, Philip D. … Methodist Homes, Inc. v. Tax Com., 226 Or 298, 308-309, 360 P.2d 293 (1961) (citing Behnke-Walker v. Multnomah County, 173 Or 510, 519, 146 P.2d 614 (1944)).

Nardi v. Multnomah County Assessor

Oregon Tax Court · May 28, 2020

Feves v. Dept. of Rev., 4 OTR 302, 312 (1971). … Georgia-Pacific v.

Ooma, Inc. v. Dept. of Rev.

24 Or. Tax 48 · Oregon Tax Court · Mar 2, 2020

v. … The Supreme Court considered two states’ “enplaning” charges: flat fees of $1 or less imposed each time a passenger boarded an airplane for a commercial flight.

Aragones v. Multnomah County Assessor

Oregon Tax Court · Sep 13, 2023

Plaintiff did not file an appeal with the Board of Property Tax Appeals for any of the tax 5 The court’s references to the Oregon Revised Statutes (ORS) are to 2019. … ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Mednansky v. Dept. of Rev.

Oregon Tax Court · Feb 6, 2026

In S.E.G. v. … See Freitag v.

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

Oregon Tax Court · Feb 28, 2020

See Cook v. … Cook v.

King v. Columbia County Assessor

Oregon Tax Court · Sep 16, 2020

See Theda v. Dept. of Rev., 20 OTR 237 (2010); DECISION TC-MD 190107G 8 of 13 Gall v. Dept. of Rev., 17 OTR 268 (2003). … Chart Development Corp. v. Dept. of Rev., 16 OTR 9, 14–15 (2001); but see Ellison v. Dept.

Evergreen Aviation & Space Museum v. Yamhill County Assessor

Oregon Tax Court · Aug 27, 2012

Methodist Homes, Inc. v. Tax Com., 226 Or 298, 308-309, 360 P.2d 293 (1961) (citing Behnke-Walker v. Multnomah County, 173 Or 510, 519, 146 P.2d 614 (1944)). … Theatre West of Lincoln City, Ltd. v.

Evergreen Aviation & Space Museum v. Yamhill County Assessor

Oregon Tax Court · Aug 27, 2012

Methodist Homes, Inc. v. Tax Com., 226 Or 298, 308-309, 360 P.2d 293 (1961) (citing Behnke-Walker v. Multnomah County, 173 Or 510, 519, 146 P.2d 614 (1944)). … Theatre West of Lincoln City, Ltd. v.

Evergreen Aviation & Space Museum v. Yamhill County Assessor

Oregon Tax Court · Aug 27, 2012

Methodist Homes, Inc. v. Tax Com., 226 Or 298, 308-309, 360 P.2d 293 (1961) (citing Behnke-Walker v. Multnomah County, 173 Or 510, 519, 146 P.2d 614 (1944)). … Theatre West of Lincoln City, Ltd. v.

Santa Fe Natural Tabacco Co. v. Dept. of Rev.

25 Or. Tax 124 · Oregon Tax Court · Aug 23, 2022

Minnesota, 358 US 450, 454, 79 S Ct 357, 3 L Ed 2d 421 (1959); Brown- Forman Distillers Corp. v. … V.

Evergreen Aviation & Space Museum v. Yamhill County Assessor

Oregon Tax Court · Aug 27, 2012

Methodist Homes, Inc. v. Tax Com., 226 Or 298, 308-309, 360 P.2d 293 (1961) (citing Behnke-Walker v. Multnomah County, 173 Or 510, 519, 146 P.2d 614 (1944)). … Theatre West of Lincoln City, Ltd. v.

Toy Box Maxi-Storage LLC v. Jackson County Assessor

Oregon Tax Court · May 31, 2012

Plaintiff appeals the Board of Property Tax Appeals (BOPTA) Order, dated April 6, 2011, determining a real market value of $800,000. … Poddar v.