Case law

J. R. Simplot Co. v. Department of Revenue

11 Or. Tax 309 · Oregon Tax Court · Oct 23, 1989

See Dennehy v. Dept. of Rev., 295 Or 574 , 668 P2d 1210 (1983). … Rogue River Pack. v. Dept. of Rev., 6 OTR 293, 301 (1976).

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.

Talarico v. Deschutes County Assessor

17 Or. Tax 37 · Oregon Tax Court · Nov 23, 2001

The Oregon Supreme Court held in Lewis v. … The order states that “[t]he Board * * * finds the values on the tax roll of the hereinafter described property.” (Emphasis added.)

Demco Development Corp. v. Department of Revenue

6 Or. Tax 502 · Oregon Tax Court · Aug 4, 1976

(See Rogers et al v. Dept. of Rev., 6 OTR 139 (1975).) Mr. … Renewal House, Inc. v. Dept. of Rev., 5 OTR 638 (1974).

Village at Main Street Phase II, LLC II v. Dept. of Rev.

22 Or. Tax 52 · Oregon Tax Court · Apr 20, 2015

There the board of equalization, the predecessor to the current Board of Property Tax Appeals had, relative to the roll value set by the assessor, increased the value of some accounts and decreased the value of other accounts … Sohn v. Thi, 262 Or App 313, 325 P3d 57 (2014); State of Oregon v. CigTec Tobacco, LLC, 200 Or App 501, 115 P3d 978 (2005); Maxwell v. Stebbins (A108022), 180 Or App 48, 42 P3d 336 (2002).

Crowley v. Multnomah County Assessor, Tc-Md 080534c (or.tax 8-22-2008)

Oregon Tax Court · Aug 22, 2008

Plaintiff appealed to the board, and the Board reduced the RMV to $209,290, but sustained the AV. … This point was made clear in Gall v. Dept. of Rev. , 17 OTR 268 , 270 (2003) (ruling that "there is no linkage between RMV and MAV" under Measure 50).

Multnomah County v. Department of Revenue

13 Or. Tax 170 · Oregon Tax Court · Oct 24, 1994

On March 31, 1992, intervenor filed a written request to the Multnomah County Board of Commissioners for a refund in the amount of $292,233 for taxes paid on the 15.78 acres. … . *172 On April 6, 1992, the board of county commissioners denied intervenor’s request for a refund.

Girt v. Tri-County Metropolitan Transportation District

4 Or. Tax 92 · Oregon Tax Court · Apr 15, 1970

No. 4 v. … Co. v.

St. John v. Dept. of Rev.

Oregon Tax Court · May 11, 2020

The next day, he would board a train in Klamath Falls, return to his previous starting location, and then drive back home. St. … Orvis v. Comm’r, 788 F2d 1406, 1408 (9th Cir 1986). Defendant asserts that St.

Medical Building Land Co. v. Department of Revenue

7 Or. Tax 119 · Oregon Tax Court · Apr 29, 1977

The defendant affirmed the decision of the board in its Order No. VL 76-238, dated April 2, 1976. … . * * *’ ” (Shields v. Dept. of Rev., 266 Or at 465-466 , 513 P2d at 787 .)

Stillman v. Department of Revenue

11 Or. Tax 454 · Oregon Tax Court · Dec 10, 1990

Such notice is not necessary if the board personally notifies the taxpayer while voluntarily before the board. … We adhere to the decision in Domogolla v. Department of Revenue, 283 Or 377 , 584 P2d 256 (1978), that the taxpayer must exhaust his administrative remedies before the Board of Equalization.” Oregon Broadcasting Co. v.

Ohio State Life Insurance v. Department of Revenue

12 Or. Tax 423 · Oregon Tax Court · Apr 30, 1993

Commercial Securities did not appeal the assessed value to the board of equalization. … FSLIC v. Dept. of Rev., 11 OTR 389, 391 (1990) (footnote and citation omitted).

Mittleman v. State Tax Commission

2 Or. Tax 105 · Oregon Tax Court · Feb 15, 1965

In Gwynn v. … Taxation, § 543, p 1053; In re 1229-35 Chestnut Street, Appeal of Sheldon Hotel Corporation, 362 Pa 313, 66 A(2d) 242; Drey v. State Tax Commission, 345 SW2d 228 . Bellingham Community Hotel v.

Sullivan v. Multnomah County Assessor

Oregon Tax Court · Mar 14, 2013

Jeff Brown and Ken Collmer (Collmer) appeared on behalf of Defendant. During the conference, Plaintiff stated that the subject property is an 18-unit apartment complex in Southwest Portland. … Defendant moves for dismissal of Plaintiff’s Complaint because Plaintiff failed to timely file a petition with the Board of Property Tax Appeals (BOPTA) for any of the tax years at issue. (Def’s Mot at 1.)

Butte Dev. Co. v. Linn County Assessor, Tc-Md 070746c (or.tax 7-31-2008)

Oregon Tax Court · Jul 31, 2008

Bancorp v. Dept. of Rev ., 15 OTR 13 , 15 (1999) (citing Mittleman v. Commission , 2 OTR 105 , 106 (1965)). See also , Johnson v. … V.

Northwest Danish Foundation v. Multnomah County Assessor

16 Or. Tax 387 · Oregon Tax Court · May 17, 2001

Plaintiff is governed by a 26 person board of directors. The board sets Plaintiffs policies, vision, and strategies. Plaintiff has a 10 person executive committee. … For example, June Pihl has been a board member since Plaintiff’s incorporation in 1987. She regularly travels to Seattle for board meetings, occasionally staying overnight.

Livingston v. State Tax Commission

1 Or. Tax 461 · Oregon Tax Court · Jan 31, 1964

The Board [now the United States Tax Court] rightly applied to them the law as it stood when the gains became taxable.” … Justice Jackson in Arrowsmith v. Commissioner, 344 US 6, 11 , 97 L ed 6, 11 (1952).

Classic Man. Nw LLC v. Clackamas County, Tc-Md 100229d (or.tax 5-28-2010)

Oregon Tax Court · May 28, 2010

PGE , 317 Or at 611 ; State v. Gaines ( Gaines ), 346 Or 160 , 171 , 206 P3d 1042 (2009). … ORS 309.100(2) states that the BOPTA petition "shall be filed with the clerk of the board * * *." "`Shall' is a command: it is `used in laws, regulations, or directives to express what is mandatory.'" Preble v.

Blatner v. Multnomah County Assessor, Tc-Md 080472c (or.tax 2-3-2009)

Oregon Tax Court · Feb 3, 2009

Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). Plaintiff has failed to establish by the "greater weight" or "more convincing evidence" that the board's value is in error. … ORS 308.149 (5)(b); 6 Magno v. Dept. of Rev. , 19 OTR 51 , 63 (2006).

Lane County Assessor v. INN4 LLC

Oregon Tax Court · Jan 24, 2012

Also testifying for taxpayer were John Brown (Brown), an Oregon licensed real estate broker, and Paul Schaffner (Schaffner), an Oregon registered appraiser. … See CLP Elements LLC v.