Case law

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.

Sullivan v. Multnomah County Assessor, Tc-Md 080531c (or.tax 8-26-2008)

Oregon Tax Court · Aug 26, 2008

Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000); see also Parks Westsac L.L.C. v. … Sherman v. Dept. of Rev. , 17 OTR 322 (2004); Oden-Orr v. Multnomah County Assessor , TC-MD No 070295C, WL 1745220 *1 (2007); Frank v. Washington County Assessor , TC-MD No 050170E, WL 1432482 *1 (2005).

Smith Kline & French v. State Tax Commission

1 Or. Tax 532 · Oregon Tax Court · Apr 24, 1964

State Board of Insurance v. Todd Shipyards Corp., 370 US 451, 457 , 82 S Ct 1380 , 8 L ed2d 620, 625 (1962). See also concurring opinion of Mr. Justice Douglas in Braniff Airways v. … Northwestern States— Stockham, supra; Brown-Forman Distillers Corp. v. Collector of Revenue, 234 La. 651 , 101 S2d 70 (1958), cert. den., 359 US 28 , 79 S Ct 602 , 3 L ed2d 625 (1959); International Shoe Co. v.

Pryor v. Commission

3 Or. Tax 453 · Oregon Tax Court · Jun 12, 1969

The assessor valued plaintiffs’ property at $247,220 as of January 1, 1967, and this valuation was confirmed by the board of equalization and the State Tax Commission. … The tillable land was divided into classes ranging from Class I to Class V with some plus and minus classifications and some classifications for crested wheat.

Westbrook v. Department of Revenue

5 Or. Tax 590 · Oregon Tax Court · Aug 21, 1974

Useful descriptions of the statute and its purposes are found in Gooch et al v. Rogers et al., 193 Or 158 , 238 P2d 274 (1951), and Erickson v. Commission, 1 OTR 626 (1964). The plaintiffs are experienced loggers. … Kem v. Dept. of Rev., 267 Or 111, 114 , 514 P2d 1335 (1973); Equity Land Res. v. Dept. of Rev., 268 Or 410 , 521 P2d 324 (1974).

Schweitzer's Casual Wear, Inc. v. Department of Revenue

16 Or. Tax 46 · Oregon Tax Court · Jul 2, 2002

See generally Ratigan v. … See Horner’s Market v.

Capsey v. Department of Revenue

9 Or. Tax 162 · Oregon Tax Court · May 20, 1982

This court has been faced with the identical issue and facts in Linfoot v. Dept. of Revenue, 4 OTR 489 (1971). … As stated in Ritch v.

Tozer v. Deschutes County Assessor, Tc-Md 100320c (or.tax 8-12-2010)

Oregon Tax Court · Aug 12, 2010

The first step in the appeal process is to file a petition with the local county board of property tax appeals (board). … Paris v. Dept. of Rev. , TC 4831, WL 4801342 * 1 (Nov. 5, 2008), Sherman v. Dept. of Rev. , 17 OTR 322 (2004), Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000), Parks Westsac L.L.C. v.

Gould v. Department of Revenue

4 Or. Tax 604 · Oregon Tax Court · Dec 29, 1971

Corp. v. Scofield, 89 F Supp 102 (WD Texas 1950), 50-1 USTC ¶ 9176 , and Carroll v. Commissioner, 70 F2d 806 (5th Cir 1934), 14 AFTR 199, 4 USTC ¶ 1275 . See also Malat v. … Supply Coop. v.

Grant County Assessor v. Department of Revenue

14 Or. Tax 324 · Oregon Tax Court · May 13, 1998

The large log mill produces dimensional lumber of various sizes and has a capacity of 100,000 board feet per shift. … Simplot Co. v. Dept. of Rev., 321 Or 253 , 897 P2d 316 (1995).

Coste v. Marion County Assessor, Tc-Md 090093c (or.tax 6-12-2009)

Oregon Tax Court · Jun 12, 2009

Sherman v. Dept. of Rev. , 17 OTR 322 (2004); Oden-Orr v. Multnomah County Assessor , TC-MD No 070295C, WL 1745220 *1 (2007), Frank v. Washington County Assessor , TC-MD No 050170E, WL 1432482 *1 (2005). … Gall v. Dept. of Rev. , 17 OTR 268 , 270 (2003).

Direct Imports, Inc. v. Multnomah County Assessor

16 Or. Tax 242 · Oregon Tax Court · Jun 14, 2000

Co. v. Dept. of Rev., 12 OTR 423, 427 (1993). … Other cases have discussed that point and found a board order reducing the assessment of the property in a subsequent tax year to be an inadequate basis for invoking the supervisory power. Jones v.

Albany General Hospital v. Department of Revenue

6 Or. Tax 446 · Oregon Tax Court · Jun 10, 1976

The hospital board determined that the 1926 Addition should be razed but that other use should be found for the 1957 Addition. Upon the recommendation of Mr. Ronald L. … Benton Co. v. Allen et al., 170 Or 481 , 133 P2d 991 (1943).

Nelson v. Wasco County Assessor, Tc-Md 090689c (or.tax 12-16-2009)

Oregon Tax Court · Dec 16, 2009

Plaintiff filed an appeal with the county board of property tax appeals (board), and the board issued an order March 11, 2009, sustaining the assessor's values for the subject property. … Paris v. Dept. of Rev. , TC 4831, WL 4801342 (Order Nov 5, 2008); Sherman v. Dept. of Rev. , 17 OTR 322 (2004), Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000); Parks Westsac L.L.C. v.

Guinn v. Multnomah County Assessor, Tc-Md 110338n (or.tax 5-31-2011)

Oregon Tax Court · May 31, 2011

(Board) in 2010 and the Board mailed its Order on March 3, 2010. … Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 , 52 (1999). Both the maximum assessed value and assessed value of the subject property are $125,490 for the 2010-11 tax year. (Ptf's Compl at 3.)

Taylor v. Department of Revenue

6 Or. Tax 496 · Oregon Tax Court · Jul 30, 1976

As was stated in Linfoot v. … See also Kellems v.

Merkle v. State Tax Commission

2 Or. Tax 283 · Oregon Tax Court · Dec 3, 1965

Erdman, Deceased, et al v. Commissioner, 37 TC 1119 (1962); Estate of Dietz v. Commissioner, 16 TC Memo, 482 (CCH 1957); Brown v. Commissioner, 19 TC 87 (1952); W. Thomas Menefee and *286 Florence E. Menefee v. … The cases and authorities of Lyeth v. Hoey, 305 US 188 , 59 S Ct. 155, 83 L. Ed. 119 , 119 A.L.R. 410 (1938) ; In re Cook (New York), 79 N.E. 991 ; Hartung v.

Jeld-Wen, Inc. v. Department of Revenue

5 Or. Tax 358 · Oregon Tax Court · Dec 18, 1973

See Gouge v. David et al., 185 Or 437, 459 , 202 P2d 489 (1949); Layman v. State Unemp. Comp. Com., 167 Or *362 379, 401, 117 P2d 974 (1941); Georgia-Pacific v. Dept. of Rev., 5 OTR 33 (1972). … The plaintiff has cited Uniroyal v.

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

24 Or. Tax 549 · Oregon Tax Court · May 3, 2021

Ass’n v. … Under OEC 702 and case law, the court should admit testimony of a qualified expert if the testimony would “aid or * * * help the [finder of fact] to conclude the ultimate question framed by the pleadings.’ ” Brown v.