Case law

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.

Davis v. Clackamas County Assessor

Oregon Tax Court · Aug 28, 2015

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). To sustain his burden, Plaintiff must “provide competent evidence of the RMV of [his] property.” Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. … See Kryl v. Lane County.

Gregg v. Dept. of Rev.

Oregon Tax Court · Oct 13, 2014

Frank Lyon Co. v. … FINAL DECISION TC-MD 140043C 8  In Miller v.

ABC Inc. v. Dept. of Rev.

Oregon Tax Court · May 14, 2024

Crystal Communications, Inc. v. … Hathaway v.

Daimler Trucks North America LLC v. Multnomah County Assessor

Oregon Tax Court · Nov 10, 2025

Importantly, Oregon adheres to a value-in-exchange standard, as clarified in STC Submarine, Inc. v. Dept. of Revenue, 320 Or. 589 (1995). … See Truitt Brothers, Inc. v. Dept. of Rev., 10 OTR 111, 114 (1985).

Whitmore v. Douglas County Assessor

Oregon Tax Court · Sep 26, 2012

Schaefer v. Dept. of Rev., TC No 4530, WL 914208 at *2 (July 12, 2001) (citing Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971)). … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002)).

Crawford v. Douglas County Assessor

Oregon Tax Court · Jan 26, 2012

Banducci v. … In support of his position, Plaintiff cites Ableman v.

Pastega Investment Company LLC v. Benton County Assessor

Oregon Tax Court · May 6, 2016

The board of property tax appeals sustained the subject property’s 2014-15 real market value. (See id.) II. … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). To meet its burden, Plaintiff must “provide competent evidence of the [real market value] of [its] property.” Woods v. Dept. of Rev., 16 OTR 56, 59 (2002).

Prospect Community Club v. Jackson County Assessor

Oregon Tax Court · Jun 21, 2017

Plaintiff’s organization also uses the Hall for occasional meetings of its volunteer board. (Ptf’s Ex. 5.) … In Hazelden Found. v.

Currieco/Grant Smith LT v. Douglas County Assessor

Oregon Tax Court · Apr 9, 2012

Allen v. … Kem v. Dept. of Rev., 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, 415, 521 P2d 324 (1974).

Exit 282A Development Company LLC v. Clackamas County Assessor

Oregon Tax Court · Jul 30, 2013

Bronson v. … Enter., Inc. v.

Spears v. Marion County Assessor

Oregon Tax Court · Jul 13, 2012

The board of property tax appeals (BOPTA) reduced the 2010-11 real market value to $1,881,350. (Id. at Ex 2.) The 2010-11 maximum assessed and assessed values of the subject property are $1,624,240. (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)).

Karl T. & Dorothy J. Jennings Family Trust v. Lane County Assessor

Oregon Tax Court · Oct 4, 2012

Brashnyk v. Lane County Assessor, TC-MD No 110308, WL 6182028 at *5. The Oregon Supreme Court, in Ward v. … Allen v. Dept. of Rev., 17 OTR 248, 252 (2003).

Woody Family Properties, LLC v. Jackson County Assessor

Oregon Tax Court · Jan 21, 2021

Plaintiffs appealed the 2018-19 assessment to the county Board of Property Tax Appeals (BOPTA), which sustained the RMV and MAV. (Ex I). … Seifert v.

Gray v. Linn County Assessor

Oregon Tax Court · Jan 9, 2018

See ORS 305.275(3); Gray v. … See, e.g., Niemeyer v. Dept. of Rev., 14 OTR 34, 38–39 (1996).

McGrath's Public Fish House v. Marion County Assessor

Oregon Tax Court · Apr 20, 2022

Feves v. Dept. of Rev., 4 OTR 302, 5 The court’s references to the Oregon Revised Statutes (ORS) are to 2017. … OAR 150-308-0240(2)(i); Hewlett-Packard Co. v. Benton County Assessor, 21 OTR 186, 188 (2013).

Centennial Medical Group, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 6, 2014

Agarwal testified that he is one of three members of the board of directors. … Mercy Medical Center, Inc. v. Dept. of Rev., 12 OTR 305, 307 (1992).

Centennial Medical Group, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 6, 2014

Agarwal testified that he is one of three members of the board of directors. … Mercy Medical Center, Inc. v. Dept. of Rev., 12 OTR 305, 307 (1992).

Dunne-Bjornsen v. Douglas County Assessor

Oregon Tax Court · Feb 15, 2022

Id.; see also Strom v. … Pfanmuller v.

US Bancorp v. Dept. of Rev., Tc 4531 (or.tax 3-13-2007)

Oregon Tax Court · Mar 13, 2007

Bancorp v. … In ATT v.