Case law

Ferment Brewing Co. v. Hood River County Assessor

Oregon Tax Court · Dec 27, 2023

V v. … v.

Brueske v. Dept. of Revenue, Tc-Md 090020d (or.tax 3-3-2010)

Oregon Tax Court · Mar 3, 2010

Backman v. … In Sage v.

100 Languages v. Multnomah County Assessor

Oregon Tax Court · Aug 1, 2025

Plaintiff is controlled by a governing board, all of whom serve on a volunteer basis. (Joint Ex 17 at 3.) … In Willamette Univ. v.

Wihtol v. Multnomah County Assessor

Oregon Tax Court · Jan 24, 2014

See also McKee v. … See Springfield Utility Board v. Emerald PUD, 339 Or 631, 642, 125 P3d 740 (2005), citing PGE v.

Oracle Corp. and Subsidiaries II v. Dept. of Rev.

24 Or. Tax 359 · Oregon Tax Court · Oct 6, 2021

See Unger v. … See, e.g., ORS 60.251 (1993) (directors elected by plurality of shares entitled to vote); ORS 60.371(1) (1993) (officers appointed by board of directors).

Voronaeff v. Crook County Assessor

Oregon Tax Court · Apr 25, 2012

Allen v. Dept. of Rev., 17 OTR 248, 252 (2003); Gangle v. … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971); see also Riley Hill General Contractor v.

Farmer's Direct, Inc. v. Dept. of Rev.

24 Or. Tax 399 · Oregon Tax Court · Feb 3, 2021

Co. v. … [v.

Hoyal v. Dept. of Rev.

Oregon Tax Court · Dec 20, 2021

Fojtik v. … See Treas Reg 1.469–5T(c); Brown v. Commissioner, 117 TCM (CCH) 1339 (2019).

Classic American Homes v. Washington County Assessor

Oregon Tax Court · Jan 8, 2019

The Board of Property Tax Appeals (BOPTA) reduced those values to $285,000 each. (Id.) … Werth Family LLC v.

Douglas County Assessor v. Vannucci Bandon Properties LLC

Oregon Tax Court · Jun 19, 2013

The board of property tax appeals (BOPTA) reduced the 2011-12 real market value to $792,375. (Id.) The 2011-12 maximum assessed value is $962,525. (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)).

Francis v. Deschutes County Assessor

Oregon Tax Court · Apr 15, 2013

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)). … Sabin v. Dept. of Rev., 270 Or 422, 426-27, 528 P2d 69 (1974).

Apple Inc. v. Dept. of Rev.

Oregon Tax Court · Jan 24, 2024

See Commissioner v. … See Moline Properties v.

Helms Deep LLC v. Multnomah Assessor

Oregon Tax Court · Jul 23, 2021

Freedom Federal Sav. and Loan Ass’n v. … See Brummell v.

VanDerveer v. Wasco County Assessor

Oregon Tax Court · Dec 16, 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)). … Allen v.

Albertsons Cos. v. Clackamas County Assessor

Oregon Tax Court · Dec 22, 2023

(citing First National Bank of Portland v. … In Powell Street I, LLC v.

Solomon v. Multnomah County Assessor

Oregon Tax Court · Jan 20, 2015

Cook v. Michael (Cook), 214 Or 513, 527, 330 P2d 1026 (1958); see also Riley Hill General Contractor v. … Hoxie v. Dept. of Rev. (Hoxie), 15 OTR 322, 326 (2001).

Murray v. Wasco County Assessor

Oregon Tax Court · Nov 6, 2015

Plaintiff appealed to the Wasco County Board of Property Tax Appeals (BOPTA), and BOPTA sustained the values on the tax roll. (Id.) … In Hines v.

Hideaway Holdings v. Douglas County Assessor

Oregon Tax Court · Mar 28, 2012

In 2008, Plaintiffs filed a petition with the county board of property tax appeals (BOPTA) concerning the 2008-09 tax year. … See Woods v. Dept. of Rev., 16 OTR 56, 59 (2002); Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990).

Linstrom v. Dept. of Rev.

Oregon Tax Court · May 10, 2024

II v. … Patton I v.

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).