Case law

Westlake Homeowners Ass'n v. Clackamas County Board of County Commissioners

11 Or. Tax 108 · Oregon Tax Court · Dec 7, 1988

Plaintiffs petition to the Board of County Commissioners requested exemption under ORS 307.115. … Hess v. Seeger, 55 Or App 746, 760 , 641 P2d 23 (1982). Plaintiff has neither pled nor proved the necessary elements. Plaintiff failed to use the statutes which provided remedies to it at various points in the process.

Brown v. Department of Revenue

Oregon Tax Court · Aug 3, 2012

BROWN, ) ) Plaintiff, ) TC-MD 111014N ) … 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 [her] burden of proof.” Reed v.

Brown v. Multnomah County Assessor

Oregon Tax Court · Jan 10, 2012

Plaintiff asked Babcock if he had copies of information Plaintiff submitted for the board of county property tax appeals. … Schaefer v. Dept. of Rev., TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev., 4 OTR 302 (1971)).

Cominco Products, Inc. v. State Tax Commission

2 Or. Tax 157 · Oregon Tax Court · May 27, 1965

Brown v. Maryland, 25 US (12 Wheat) 419, 6 L Ed 678 (1827); Low v. Austin, 80 US (13 Wall) 29, 20 L Ed 517 (1871). … *161 In State v. Board of Review, City of Milwaukee, supra, and Parrot & Co. v.

Smith v. Multnomah County Board of Commissioners

12 Or. Tax 377 · Oregon Tax Court · Mar 2, 1993

Plaintiff paid her property taxes on November 15, 1991. 1 On September 3, 1992, the Oregon Supreme Court in City of Portland v. … Welch v. Unified Sewerage Agency, 12 OTR 359 (1993).

Jackson County Assessor v. Brown, 4389 (or.tax 8-13-1999)

Oregon Tax Court · Aug 13, 1999

On February 10, 1999, a magistrate issued a written decision in Brown v. Jackson County Assessor, OTC-MD 982848D. On February 22, 1999, a motion for reconsideration was filed and was denied by order dated March 4, 1999. … On April 12, 1999, a Complaint was filed in the Regular Division entitled Jackson County Assessor v. Sandra Brown.

West Foods, Inc. v. Department of Revenue

10 Or. Tax 7 · Oregon Tax Court · Jan 15, 1985

The bottom bed boards or slats in each of the growing beds upon which the compost is placed are completely loose and are removed and stacked up during the filling and removal of the compost. In Marsh v. … See Tradewell Stores, Inc. v. Snohomish County, 69 Wash2d 352, 418 P2d 466 (1966); and Star Iron & Steel Company v. Pierce County, 5 Wash App 515, 488 P2d 776 (1971).

Gibbons v. Umatilla County People's Utility District

9 Or. Tax 176 · Oregon Tax Court · Jun 29, 1982

(See Brown v. Portland School Dist. No. 1, 291 Or 77 , 628 P2d 1183 (1981).) No definitions of this term have been found in the Oregon case law but this is an old problem. … In Stasher v.

Pacific Building v. State Tax Commission

2 Or. Tax 52 · Oregon Tax Court · Jan 6, 1965

VL 64-196, affirming the Marion County Board of Equalization’s finding of the true cash value of plaintiff’s office building in Salem for the tax year 1963-64. … See Brown v. Siemans, 117 Or 583, 590 , 245 P 510 (1926). This court so ruled orally.

Price v. Department of Revenue

7 Or. Tax 18 · Oregon Tax Court · Jan 24, 1977

Brown, Esq., of Lake Oswego, a professor of law at Northwestern School of Law, Portland, appeared as amicus curiae in respect to the constitutional issue. … See Pacific Building v. Commission, 2 OTR 52 (1965); Lundeen v. Commission, 2 OTR 13 (1964).

Lake County Board of Equalization v. Department of Revenue

4 Or. Tax 25 · Oregon Tax Court · Dec 12, 1969

Bd. of Equal. v. Com. et al, 3 OTR 221 (1968), and will not be repeated here. In the prior case in this court the true cash value of the subject property was established at $2,364,570 as of January 1, 1967. … Qualified and expert appraisers appeared for the Lake County Board of Equalization and the defendant ZX Ranch.

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

12 Or. Tax 391 · Oregon Tax Court · Mar 19, 1993

In 1984, Simplot appealed its assessed value to the board of equalization. The board ordered the value reduced to $36,056,150. The assessor appealed that order to defendant. … Brown admitted that all units of comparison were weak.

Salem Non-Profit Housing, Inc. v. Department of Revenue

9 Or. Tax 265 · Oregon Tax Court · Nov 22, 1982

Corp. v. Board of Property, etc., 28 Pa Cmwlth 356, 368 A2d 837 (1977); Waterbury First Church Housing, Inc. v. Brown, 170 Conn 556, 367 A2d 1386 (1976); and County of Douglas v. … Physicians’ Serv. v. State Tax Com., 220 Or 487 , 349 P2d 831 (1960).

Board of Publications of Methodist Church v. State Tax Commission

1 Or. Tax 413 · Oregon Tax Court · Jul 8, 1963

School of Bible v. Mult. … Physicians Serv. v.

Lebeck v. Multnomah County Assessor, Tc-Md 110336d (or.tax 11-9-2011)

Oregon Tax Court · Nov 9, 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)). … Poddar v. Dept. of Rev. , 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted)).

Astoria Plywood Corp. v. Department of Revenue

6 Or. Tax 57 · Oregon Tax Court · Apr 21, 1975

See Cook v. Michael, 214 Or 513, 525-528 , 330 P2d 1026 (1958); Sattes v. *60 United States, 63-2 USTC ¶ 9755 , 12 AFTR2d 5757 (SD W Va 1963). … Elmer Brown, general manager of the plaintiff corporation at Astoria, who for four years had been the manager of the plant at St.

Rystadt v. Multnomah County Ass., Tc-Md 110419c (or.tax 6-30-2011)

Oregon Tax Court · Jun 30, 2011

Defendant alleges in its Motion that Plaintiff did not file his appeal within 30 days of the date of the mailing of the county board of property tax appeals (BOPTA) order. … Defendant was represented by Jeff Brown and David Babcock. I. STATEMENT OF FACTS This appeal involves three unimproved lots that Plaintiff purchased from a bank for $75,000 each.

Schellin v. Department of Revenue

15 Or. Tax 126 · Oregon Tax Court · Apr 7, 2000

Brown testified that he did not specifically remember the conversation. However, he was fairly familiar with act of God application/appeal procedures. … Smith v. Dept. of Rev., 13 OTR 206, 210 (1994).

Alaska Airlines, Inc. v. Department of Revenue

10 Or. Tax 518 · Oregon Tax Court · Dec 14, 1987

Defendant’s citation of Communication Satellite Corp. v. Franchise Tax Board, 156 Cal App 3d 726, 203 Cal Rptr 779 (1984), which was an income tax case, is likewise of little benefit in this case. … Co. v.

Lane County Assessor v. Mm Cattle Co., Tc-Md 110146c (or.tax 6-23-2011)

Oregon Tax Court · Jun 23, 2011

Taxpayer was represented at BOPTA by John Brown (Brown), a licensed real estate broker and state certified appraiser. The parties agree that the Assessor filed its Complaint with this court this court on March 11, 2011. … Many of those cases are set out in Lane County Assessor v. Robert S.