Case law

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).

Kryl v. Lane County Assessor

Oregon Tax Court · Jun 21, 2012

The combined RMV found by the Lane County Board of Property Tax Appeals was $726,929; the combined maximum assessed value (MAV) and assessed value (AV) was $510,343 (Ptf‟s Compl at 2-4.) … 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)).

Smith v. Dept. of Rev.

Oregon Tax Court · May 17, 2016

Zimmerman v. Zimmerman, 175 Or 585, 591, 155 P2d 293 (1945). … 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.

Greenberg v. Multnomah County Assessor

Oregon Tax Court · Jun 12, 2020

Magno v. Dept. of Rev., 19 OTR 51, 63-64 (2006) (citing Hoxie v. Dept. of Rev., 15 OTR 322, 326 (2001).) … Strom v. Dept. of Rev., 15 OTR 309, 310 (2001).

Philly, LLC v. Hood River County Assessor

Oregon Tax Court · Nov 19, 2025

Tax roll and requested relief Defendant placed a real market value of $3,854,690 on the 2023-24 tax roll, which was upheld by the board of property tax appeals. (Compl at 3-4.) … Hewlett- Packard Co. v. Benton County Assessor, 21 OTR 186, 188 (2013), aff’d, 357 Or 598, 356 P3d 70 (2015).

Mendoza v. Dept. of Rev.

Oregon Tax Court · Sep 14, 2016

Riley Hill General Contractor v. Tandy Corp., 303 Or 390, 394, 737 P2d 595 (1987). … In Tilbury v.

Harris v. Dept. of Rev.

Oregon Tax Court · Jan 4, 2017

In Noyce v. Comm’r, 97 TC 670, 672-76 (1991), the taxpayer, vice chairman of the Intel board, used his private jet for some company travel. … Cohan v. Comm’r, 39 F2d 540, 543-44 (2d Cir 1930). The estimate must have a reasonable evidentiary basis. Vanicek v.

Newberg Business Center, LLC v. Yamhill County Assessor

Oregon Tax Court · Mar 17, 2014

The board of property tax appeals reduced that value to $620,000. (Id.) The 2012-13 maximum assessed value was $568,697. (Id.) … The Oregon Supreme Court in Ernst Brothers Corp. v.

Susbauer Road LLC v. Washington County Assessor

Oregon Tax Court · May 9, 2024

ORS 305.427; Feves v. … See The Oregon Bank v.

Pastega Investment Company LLC v. Benton County Assessor

Oregon Tax Court · May 6, 2016

The board of property tax appeals reduced the subject property’s 2014-15 real market value to $495,008. (See id.) II. … Price v. Dept. of Rev., 7 OTR 18, 25 (1977).

Linstrom v. Lincoln County Assessor

Oregon Tax Court · Nov 16, 2018

Richardson v. Clackamas County Assessor, TC-MD 020869D, WL 21263620 at *2 (Or Tax M Div Mar 26, 2003) (citing Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995)). … Kem v. Dept. of Rev., 267 Or 111, 114, 514 P2d 1335 (1973). 1.

Fair Oaks Apartments LLC v. Washington County Assessor

Oregon Tax Court · Apr 3, 2012

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)). … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971).

Macy's Dept. Stores, Inc. v. Lane County Assessor

Oregon Tax Court · Jan 24, 2020

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 their property.” Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). … Magno v. Dept. of Rev., 19 OTR 51, 55 (2006) (citations omitted).

Tivnu: Building Justice v. Multnomah County Assessor

Oregon Tax Court · Nov 15, 2016

Services v. Dept. of Rev. … The Supreme Court distinguished the prior case of Emanuel Lutheran Charity Board v.

Kohler v. Douglas County Assessor

Oregon Tax Court · Oct 4, 2012

On April 18, 2011, Plaintiffs appealed the RMV and EV contained in the 2010-11 Board of Property Tax Appeal (BOPTA) Order, as well as the same values for tax year 2009-10; at trial, Plaintiffs withdrew the 2010-11 tax year … Kaady v. Dept. of Rev., 15 OTR 124, 125 (2000); Sherman v. Dept. of Rev., 17 OTR 322 (2004).

Dorchester House Ret. Cmty. LLC v. Lincoln County Assessor

Oregon Tax Court · Dec 2, 2014

Richardson v. … Partnership v.

Int'l Leadership Academy v. Clackamas County Assessor

Oregon Tax Court · Dec 7, 2018

See PGE v. … In Full Circle Family Church v.

Deschutes County Assessor v. Leszar

Oregon Tax Court · Jan 9, 2018

Magno v. … See also Ellis v.

Pittelli v. Washington County Assessor

Oregon Tax Court · Jan 21, 2014

Plaintiffs’ Exhibit 7, documents provided before the board of property tax appeals (BOPTA), was admitted over Defendant’s objection to its relevance. … Anderson v. Lane County Assessor, TC-MD 090298 at 6 (Nov 17, 2009).