Case law

Multnomah County v. Department of Revenue

8 Or. Tax 422 · Oregon Tax Court · Oct 13, 1980

It further states that the Board of County Commissioners shall prescribe the functions of such administrative departments of the county and that the board, by majority vote, may change the functions of any of the departments … As this court wrote in Dept. of Rev. v.

Coos Head Timber Co. v. Commission

3 Or. Tax 201 · Oregon Tax Court · Mar 27, 1968

The plaintiff appealed to the Coos County Board of Equalization which reduced the value to $1,115,480. The assessor appealed to the tax commission and the *202 latter reinstated the value at $1,943,050. … In Portland Canning Co. v.

Carrato v. Multnomah County Assessor

Oregon Tax Court · Jul 11, 2014

Jeff Brown, registered appraiser, appeared on behalf of Defendant. The parties discussed Plaintiffs’ appeal and Defendant’s Motion. … In its Motion, Defendant requested dismissal of Plaintiffs’ Complaint, stating that Plaintiffs failed to appeal to the Multnomah County Board of Property Tax Appeals (BOPTA) as required under ORS 305.275(3) prior to appealing

Willamette Industries, Inc. v. Department of Revenue

12 Or. Tax 291 · Oregon Tax Court · Oct 6, 1992

Although the board was interpreting UDITPA, it erred in its application. … Co. v. United States, 62 F Supp 574 , 45-2 USTC ¶ 9405 , (Ct Cl 1945). In 1961, this position was reversed by the United States Supreme Court in United States v.

Department of Revenue v. Froman

14 Or. Tax 543 · Oregon Tax Court · Apr 8, 1999

Taxpayers were told that if they were appealing value, then they needed to appeal to the board of property tax appeals. … The basic rule, as *549 expressed in Jackson City Bank & Trust Co. v. Fredrick, 271 Mich. 538, 544-45, 260 NW 908, 909 (1935), and quoted by the court in Wood v.

Comeaux v. Water Wonderland Improvement District

12 Or. Tax 132 · Oregon Tax Court · Jan 17, 1992

If so liquidated and their assets are insufficient to pay their debts, the county board “acting as a levying board for the district shall levy taxes, within the limits of the authority of the district, for the liquidation … Northwest Natural Gas Co. v.

German Apostolic Christian Church v. Department of Revenue

6 Or. Tax 521 · Oregon Tax Court · Sep 28, 1976

See YMCA v. Dept. of Rev., 268 Or 633 , 522 P2d 464 (1974) ; Benevolent Society v. … In Benevolent Society v.

Kumbalek v. Multnomah County Assessor

Oregon Tax Court · Sep 5, 2013

Jeff Brown (Brown), Residential Appeals Lead Appriser, testified on behalf of Defendant. Plaintiff‟s Exhibits 1, 2, 5, 6, and 7 were offered and admitted. I. … Brown testified that the original listing price was $589,000 “one year prior to the assessment date.”

Roman Catholic Bishop of Diocese of Baker v. Department of Revenue

9 Or. Tax 122 · Oregon Tax Court · Dec 17, 1981

This rule was noted in Byers v. We-Wa-Ne, 86 Or 617, 631 , 169 P 121, 125 (1917). See also Wisconsin v. Hitchcock, 201 US 202 , 26 S Ct 498 , 50 L Ed 727 (1906); United States v. … Joseph Brown and placed in the hands of the county assessor, offered in evidence by defendant, contains a letter from an agent of the Pioneer Educational Society referring to a trust.

Martin v. Department of Revenue

9 Or. Tax 1 · Oregon Tax Court · Jan 20, 1981

In Hughes v. … Dan Bunn, Inc. v. Brown, 285 Or 131 , 590 P2d 209 (1979). Similarly, neither party can be said to have prevailed here.

Friendsview Manor v. State Tax Commission

2 Or. Tax 130 · Oregon Tax Court · Mar 19, 1965

The Board of Directors, at the start, allocated two of the 125 rooms for charity residents. It was also planned that every 20th room would be set aside on the basis of need. … The Board of Directors receives no compensation and the manager receives a nominal salary.

Mughal v. Dept. of Rev.

Oregon Tax Court · Sep 27, 2024

Brown, 51 Or App at 394. … See Brown, 51 Or App 389, 625 P2d 1351 (1981); Lucke v. State Compensation Dept., 254 Or 439, 461 P2d 269 (1969); Cristofaro v.

Western States Fire Apparatus, Inc. v. Department of Revenue

4 Or. Tax 11 · Oregon Tax Court · Dec 12, 1969

In Brock & Co. v. … Brock Co. v. Board of Supervisors of Los Angeles County, supra.

Strawn v. State Tax Commission

1 Or. Tax 98 · Oregon Tax Court · Apr 6, 1962

ORS 18.210; Coin v. Chute, 126 Or 466 , 260 P 998 , 270 P 492 (1928); Chance v. Carter, 81 Or 229 , 158 P 947 (1916); Currie v. Southern Pacific Co., 23 Or 400 , 31 P 964 (1893). … Justice RossMAN.in Goin v. Chute, supra, in quoting from Reed v. Rocap, 9 N.J.

Johnson v. Lane County Assessor, Tc-Md 080367b (or.tax 9-5-2008)

Oregon Tax Court · Sep 5, 2008

*Page 2 Plaintiff then appealed the 2007-08 valuations to the Lane County Board of Property Tax Appeals (BOPTA). The Board reduced the RMV to $449,190; Plaintiff does not contest that. … Costa v. Josephine County Assessor , TC-MD No 070644E (Oct 29, 2007). None of the exceptions in ORS 305.288 apply to this situation; the failure to timely appeal in earlier years is fatal to this claim.

Bump v. Department of Revenue

4 Or. Tax 156 · Oregon Tax Court · Sep 28, 1970

The order sustained the Polk County Board of Equalization’s determination of the assessed value of certain forest land owned by plaintiffs on January 1, 1969. … In establishing the value of forest land, it has consistently used market data (a method of choice; see Portland Canning Co. v. Commission, 1 OTR 600 (1964); affirmed 241 Or 109 , 404 P2d 236 (1965).)

Williamson v. Department of Revenue

9 Or. Tax 166 · Oregon Tax Court · Jun 25, 1982

See Price v. Dept. of Rev., 7 OTR 18 (1977). … See Widmer v. Department of Revenue, 4 OTR 361 (1971), aff’d 261 Or 371 , 494 P2d 854 (1972).

Karamanos Holdings Inc. II v. Dept. of Rev.

21 Or. Tax 204 · Oregon Tax Court · Jun 20, 2013

II v. Dept. of Rev. requirements of ORS 305.288. … II v. Dept. of Rev. as referring only to accounts R278439 and P623373.

Arnold v. Department of Revenue

4 Or. Tax 174 · Oregon Tax Court · Oct 5, 1970

The Multnomah County assessment, approved by the County Board of Equalization and by the Department of Revenue, carries with it a presumption of validity. ORS 41.360(15). … ORS 305.427; Lundeen v. Commission, 2 OTR 13 (1964). The plaintiff has failed to overcome the presumption.

Brummell v. Department of Revenue

4 Or. Tax 168 · Oregon Tax Court · Sep 28, 1970

See also Mundis v. Kelchner, 237 Mo 805, 176 SW2d 535 (1943), Kenney v. … •However, with the filing of Multnomah County v.