Case law

Heenan and Domogalla v. Dept. of Rev.

5 Or. Tax 78 · Oregon Tax Court · Jun 16, 1972

Such a question cannot be placed before the county board of equalization under ORS 309.100, with subsequent review by the Department of Revenue pursuant to ORS 306.515, since that board is not empowered to rule on exemption … (See Balderee v. Commission, 2 OTR 142 (1965).) Under these circumstances, the court has jurisdiction to try the matter on the merits.

Herzog v. Department of Revenue, Tc 4935 (or.tax 8-17-2010)

Oregon Tax Court · Aug 17, 2010

In 2008, taxpayer became aware of a colleague's email in which Morgan Brown of the Oregon Department of Revenue stated that a GTF "does qualify as a scholarship award." (Stip Facts, Ex B at 1.) … Ormsby v. Dept. of Rev. , 18 OTR 146 , 151 (citing ORS 316.007).

Sherman v. Department of Revenue

17 Or. Tax 132 · Oregon Tax Court · Jul 24, 2003

In addition, the contents of the tax account are of critical importance under Flavorland Foods v. Washington County Assessor, 334 Or 562 , 54 P3d 582 (2002). … See Kinross Copper Corp. v.

Allen v. Department of Revenue

5 Or. Tax 185 · Oregon Tax Court · Feb 9, 1973

The intervenor agreed that about 1,007,000 board feet of lumber had been milled and sold in 1970. … Emanuel Lutheran Char. v. Dept. of Rev., 4 OTR 410 (1971), aff'd, 263 Or 287 , 502 P2d 251 (1972).

Hood River County v. Department of Revenue

8 Or. Tax 279 · Oregon Tax Court · Jan 29, 1980

, and from the orders of the county board of equalization to the defendant, the Department of Revenue. … K. and Company v. Commission, 2 OTR 368 (1966), R. L. K. & Co. v. Commission, 3 OTR 304 (1968), Mt. Bachelor, Inc. etal. v. Dept. of Rev., 5 OTR 526 (1974), and Mt. Hood Meadows Oreg., Ltd. v.

State Ex Rel. Mendonca v. Department of Revenue

11 Or. Tax 236 · Oregon Tax Court · Jun 21, 1989

Zuger v. U.S., 834 F2d 1009 (F Cir 1987), 88-1 CCH USTC ¶ 9121 . See also Leitch v. Dept. of Rev., 9 OTR 256 (1982), and cases cited therein. … Brown v. Infotec Development, Inc., 88 Or App 37 , 744 P2d 268 (1987).

Lane County Assessor v. Spencer, Tc-Md 100255 (or.tax 2-28-2011)

Oregon Tax Court · Feb 28, 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)). … Schaefer v. Dept. of Rev ., TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev ., 4 OTR 302 (1971).) Plaintiff failed to carry the burden of proof.

Wong v. Clackamas County Assessor, Tc-Md 080442c (or.tax 2-18-2009)

Oregon Tax Court · Feb 18, 2009

Plaintiff appealed those values to the county board of property tax appeals (board), and the board reduced the RMV to $420,000, the exception RMV to $150,836, and the MAV and AV to $219,393. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971).

Oregon Portland Cement Co. v. Department of Revenue

4 Or. Tax 545 · Oregon Tax Court · Oct 20, 1971

Bumble Bee Seafood v. Tax Com., 245 Or 442 , 421 P2d 974 (1966). … State ex rel Appling v. Chase, 224 Or 112 , 355 P2d 631 (1960); Public Service Com. v. Pacific Stages, Inc., 130 Or 572 , 281 P 125 *551 (1929). The language of ORS 310.605 (2) is unambiguous.

Banks v. Department of Revenue, Tc-Md 080499d (or.tax 11-6-2008)

Oregon Tax Court · Nov 6, 2008

Defendant's representative, Morgan Brown (Brown) filed its response to Plaintiffs on September 24, 2008. … See Jackson County Tax Collector v. Dept. of Rev . ( Jackson County ), 12 OTR 498 , 500 (1993).

Hunter v. Multnomah County Assessor

Oregon Tax Court · Jun 26, 2012

Stephanie McQuown and Jeff Brown represented Defendant. I. … Ellis v.

Pannell v. Multnomah County Assessor, Tc-Md 080495b (or.tax 11-21-2008)

Oregon Tax Court · Nov 21, 2008

STATEMENT OF FACTS Plaintiffs appealed the value of their property, identified as Account R228394, for the 2007-08 tax year to the county board of property tax appeals (board). … On the facts of this case, the board's affirmation of the MAV is proper.

Harelson v. Schneyder

16 Or. Tax 123 · Oregon Tax Court · Jan 7, 2003

As discussed by the Oregon Supreme Court in Boise Cascade Corp. v. Board of Forestry, 325 Or 185, 191-92 , 935 P2d 411 (1997), there are two types of primary jurisdiction. … See Flavorland Foods v.

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.

Vance v. Deschutes County Assessor, Tc-Md 080014c (or.tax 4-11-2008)

Oregon Tax Court · Apr 11, 2008

Defendant requested in its Answer that the appeal be dismissed because Plaintiff did not file an appeal with the board of property tax appeals (board) before appealing to this court, and Plaintiff lacks good and sufficient … Kaady v. Dept. of Rev. , 15 OTR 124 (2000); see also Parks Westsac L.L.C. v.

Department of Revenue v. Bear Creek Valley Sanitary Authority

7 Or. Tax 520 · Oregon Tax Court · Oct 26, 1978

The factual background can be found in the decision in Bashaw et al v. Bear Creek Valley San. Author., 7 OTR 196 (1977) (appeal pending in the Oregon Supreme Court). … Reese v. Walker, 151 NE2d 605, 608 (Munic Ct. of Cincinnati, Ohio 1958). It involves the creation of a security interest. Shelton v. Erwin, 472 F2d 1118,1120 (8th Cir 1973).

Estate of McGee v. Department of Revenue

7 Or. Tax 288 · Oregon Tax Court · Dec 16, 1977

In Stevens v. … In the more recent case of Browning v. Sacrison, 267 Or 645 , 518 P2d 656 (1974), the court modified the view that the law favors the early vesting of estates. However, the rule was not rejected outright.

Petersen v. Intermediate Education District

7 Or. Tax 460 · Oregon Tax Court · Jun 26, 1978

Article IV, § 23, Oregon Constitution; Harris v. Burr, 1898, 32 Or 348 , 52 P 17 , 39 LRA 768; Campbell et al v. Aldrich et al, 1938, 159 Or 208 , 79 P2d 257 ; Monaghan v. … . * * *” (Board of Education v. Fasold, 251 Or 274, 278-279 , 445 P2d 489 (1968).) For a further indication of the authority of the legislature over school matters, see Board of Education v.

Thompson v. Department of Revenue

7 Or. Tax 421 · Oregon Tax Court · Apr 19, 1978

VL 75-385, dated July 7, 1975, the Department of Revenue determined that, pursuant to ORS 321.765, only the State Board of Forestry could hear plaintiff’s appeal. … Thompson v. Dept. of Rev., 276 Or 371 , 554 P2d 510 (1976). The cause was remanded to the defendant Department of Revenue for further hearing and the issuance of a new order.

Wynne v. Lincoln County Assessor, Tc-Md 080231c (or.tax 9-18-2008)

Oregon Tax Court · Sep 18, 2008

Wynne v. Lincoln County Assessor , TC-MD No 050153E (Oct 18, 2005). Sometime later, after receiving the county's valuation of the property for the 2007-08 tax year, Plaintiff appealed the assessment to the board. … Bancorp v. Dept. of Rev. , 15 OTR 13 , 16 (1999).