Case law

Adair v. Department of Revenue

17 Or. Tax 311 · Oregon Tax Court · Jan 29, 2004

V. CONCLUSION Taxpayer’s Complaint was untimely and must be dismissed. The county’s Motion to Dismiss should be granted. … Plaintiffs Complaint is dismissed. 1 All references to the Oregon Revised Statutes (ORS) are to 2001. 2 One element of delay for taxpayer was that following receipt of her tax bill, she took her first appeal to the county board

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).

Mitsubishi International Corp. v. Department of Revenue

8 Or. Tax 97 · Oregon Tax Court · Mar 6, 1979

In the case of Richfield Oil Corp. v. State Board of Eq., 329 US 69 , 67 S Ct 156 , 91 L Ed 80 (1946), the court held that movement had started, although no common carrier was involved. … Richfield Oil Corp. v. State Board of Eq., 329 US 69 , 67 S Ct 156 , 91 L Ed 80 (1946).

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).

Sheffield v. Clackamas County Assessor, Tc-Md 090001c (or.tax 3-11-2009)

Oregon Tax Court · Mar 11, 2009

It is unclear whether Plaintiffs appealed the value to the county board of property tax appeals (board). … Sheffield asserted that his wife sent a petition to the board on December 16, 2008, but that they did not hear back from the board. Healy stated that his office has no record of a board appeal.

Stipkala v. Multnomah County Assessor

Oregon Tax Court · Apr 3, 2013

Jeff Brown, Appeals Lead, Multnomah County Oregon Division of Assessment, Recording & Taxation Section, appeared on behalf of Defendant. … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citation omitted)).

Umatilla County Assessor v. Department of Revenue

12 Or. Tax 121 · Oregon Tax Court · Jan 17, 1992

The court notes that a “formal order” implies a written order signed by members of the board. Noyes v. Dept. of Rev., 7 OTR 325 (1978). … Costs to neither party. 1 The clerk of the board should retain in the board’s records the original signed order.

Cullison v. Department of Revenue

17 Or. Tax 315 · Oregon Tax Court · Jan 29, 2004

Notwithstanding the notification of appeal rights, taxpayer appealed to the county board of property tax appeals (BOPTA), which asserted it had no jurisdiction. … Multnomah County v. Dept. of Rev., 13 OTR 422 (1995), aff'd, 325 Or 230 , 935 P2d 426 (1997).

Spencer v. Multnomah County Assessor, Tc-Md 080425c (or.tax 9-24-2008)

Oregon Tax Court · Sep 24, 2008

STATEMENT OF FACTS Plaintiffs appealed the value of their property 1 for the 2007-08 tax year to the county board of property tax appeals (board), and the board reduced their real market value (RMV) from $698,130 to $573,130 … Gall v. Dept. of Rev. , 17 OTR 268 , 270 (2003). Plaintiffs' belief that there is a formulaic relationship between RMV and AV is incorrect. RMV represents the market value ( i.e. , likely selling price) of a property.

The Math Learning Center v. Department of Revenue

14 Or. Tax 62 · Oregon Tax Court · Dec 3, 1996

Beginning in 1978, the board began conducting MLC’s activities in a business-like manner. … In Kappa Gamma Rho v.

United States National Bank v. Department of Revenue

16 Or. Tax 193 · Oregon Tax Court · Jan 25, 2000

‘It is left to. the department to determine whether those facts indicate that it is likely an error exists on the roll.’ ” McGill v. Dept. of Rev., 14 OTR 40,43 (1996), quoting Ohio State Life Ins. Co. v. … Pratum Co-Op Whse. v. Dept. of Rev., 6 OTR130 (1975) and Rogue River Pack. v.

Coos County Assessor v. Department of Revenue

18 Or. Tax 334 · Oregon Tax Court · Feb 6, 2004

The county confirmed that the property was not appealed to the Board of Property Tax Appeals (the board). … The Board of Equalization was replaced by the Board of Property Tax Appeals in 1997.

Brice v. Department of Revenue

6 Or. Tax 548 · Oregon Tax Court · Dec 3, 1976

Scott v. Elliott, 253 Or 168 , 451 P2d 474 (1969). … Brice and his predecessor in the property by the water district board. The testimony was corroborated by defendant’s own witness, a long-time officer of the water board from its inception in 1948 or 1949.

Beall Pipe & Tank Corp. v. State Tax Commission

3 Or. Tax 229 · Oregon Tax Court · Jul 8, 1968

The rule concerning the ability of states to tax imports was first announced in Brown v. Maryland, 12 Wheat 419, 6 L ed 678 (1827). … In Youngstown Sheet & Tube Co. v. Bowers and United States Plywood Corp. v.

Johnson v. Department of Revenue Foster

9 Or. Tax 11 · Oregon Tax Court · Feb 9, 1981

The department’s opinion cites State ex rel Sprague v. Straub, 240 Or 272, 279 , 400 P2d 229 , 401 P2d 29 (1965); Eagle Point Irr. Dist. v. Cowden et al, 137 Or 121, 124 , 1 P2d 605 (1931); State Land Board v. … Dist. v. Cowden et al, supra, and State Land Board v. Lee, supra, were cited.

Multistate Tax Commission v. Dow Chemical Co.

9 Or. Tax 272 · Oregon Tax Court · Nov 24, 1982

In U.S. v. … In U.S. v.

Portland v. Multnomah County Assessor, Tc-Md 070621c (or.tax 1-28-2009)

Oregon Tax Court · Jan 28, 2009

Brown, Ex B-1.) … Brown, Ex B-2.) 6 See also Church of the Brethren v.

Gugler v. Baker School District 5-J

12 Or. Tax 162 · Oregon Tax Court · Mar 20, 1992

Gugler v. Baker County Educ. Serv. Dist. (Gugler I), 305 Or 548, 561 , 754 P2d 891 (1988) (quoting Gugler v. Baker County Educ. Serv. Dist., 10 OTR 315, 326 (1986)). … Gugler v. Baker County Educ. Serv. Dist. (Gugler I), 305 Or 548, 554 , 754 P2d 891 (1988). 9 Defendant’s levy message was that “[c]urrent enrollment is 2,230.”

Oregon Broadcasting Co. v. Department of Revenue

7 Or. Tax 379 · Oregon Tax Court · Mar 20, 1978

The value of the improvements was accepted by the plaintiff but it appealed the land value to the county board of equalization and obtained a reduction of the assessed value thereof to $77,550. … (Bazar; Inc. v. Dept. of Revenue, 266 Or 177, 186 , 511 P2d 1226, 1230 (1973).) The argument of the plaintiff that the present use of the subject property is its highest and best must be respected.

Level 3 Communications LLC III v. Dept. of Rev.

23 Or. Tax 440 · Oregon Tax Court · Oct 25, 2019

Although the local board of equalization ordered all reference to the franchise to be stricken from the roll, the board made no change to the value that the assessor had determined. … Railroad, 38 Or at 608 (citing Railroad & Telephone Companies v. Board of Equalizers of Tennessee, 85 F 302, 313-14 (1897); Cotting v. Kansas City Stock-Yards Co., 82 F 850 (C.C.D. Kan. 1897), rev’d sub nom, Cotting v.