Case law

Heritage N.W. Prop. v. Deschutes Cnty., Tc-Md 100703c (or.tax 3-25-2011)

Oregon Tax Court · Mar 25, 2011

The board of property tax appeals (board) sustained those values. *Page 2 Smith testified that the subject property is currently occupied at 40 percent. … Bachelor v. Dept. of Rev. , 273 Or 86 , 539 P2d 653 (1975) (emphasis in original).

Hausler v. Multnomah County Assessor, Tc-Md 090237c (or.tax 12-4-2009)

Oregon Tax Court · Dec 4, 2009

Plaintiff appealed to the county board of property tax appeals (board), and the board reduced the land *Page 2 RMV to $446,000. Plaintiff asserts that the land RMV is between $230,000 and $330,000. … Freitag v. Dept. of Rev ., 18 OTR 368 , 374 (2005) (citing Poddar v. Dept. of Rev ., 18 OTR 324 , 332 (Sept 1, 2005, as corrected Sept 22, 2005,)) (quoting Woods v.

Kemp v. Multnomah County Assessor, Tc-Md 090135c (or.tax 4-21-2009)

Oregon Tax Court · Apr 21, 2009

Plaintiff appealed the RMV to the county board of property tax appeals (board), but the board sustained the value. Plaintiff timely appealed to this court. Plaintiff has requested a reduction in RMV to $278,240. II. … 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).

J. R. Widmer, Inc. v. Department of Revenue

4 Or. Tax 361 · Oregon Tax Court · Apr 13, 1971

See Feves v. Dept. of Rev., 4 OTR 302 *369 (1971). … Portland Canning Co. v. Tax Com., 241 Or 109, 113 , 404 P2d 236 (1965).

Caruso v. Lane County Assessor, Tc-Md 080368c (or.tax 7-25-2008)

Oregon Tax Court · Jul 25, 2008

Plaintiffs appealed to the county board of property tax appeals (board) and the board reduced the RMV to $260,000. The board reduced the exception RMV by roughly $10,000, to $54,852 (from $65,300). … Gall v. Dept. of Rev. , 17 OTR 268 , 270 (2003). Thus, a reduction in RMV has no impact on MAV and, in most cases, no impact on AV.

Oldham v. State Tax Commission

2 Or. Tax 40 · Oregon Tax Court · Jul 16, 1964

His erroneous appeal to the board of equalization was a nullity. Miller’s Mobile Manor v. Commission, 1 OTR 424, 426 (1963). … Bridge Co. v. Wellington, 140 Or 413, 418 , 13 P2d 1075 (1932). Though he first made an improper appeal to the board, plaintiff’s procedural error alone should not defeat his right to consideration by the commission.

Waterbury v. Department of Revenue

11 Or. Tax 314 · Oregon Tax Court · Nov 7, 1989

Pelett v. Welch, 71 Or App 761 , 694 P2d 574 (1985). However, not all statutes use the netting or weighing process to determine who is the prevailing party. Hamer v. Mayeda, 64 Or App 705 , 669 P2d 811 (1983). … Defendant cites Stelljes/Dumler v. State Board of Parole, 307 Or 365 , 769 P2d 177 (1989), as guidance for this case.

Lebeck v. Multnomah County Assessor, Tc-Md 100404d (or.tax 2-16-2011)

Oregon Tax Court · Feb 16, 2011

Poddar v. Dept. of Rev ., 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev ., 16 OTR 56 , 59 (2002) (citation omitted). … The only document attached to his Complaint was the Multnomah County Board of Property Tax Appeals Order.

Bauman v. Department of Revenue

6 Or. Tax 426 · Oregon Tax Court · May 26, 1976

Shields v. Dept. of Rev., 266 Or 461 , 513 P2d 784 (1973); Valley River Center v. … In People v.

Lane County Assessor v. Haskett, Tc-Md 100438c (or.tax 2-16-2011)

Oregon Tax Court · Feb 16, 2011

See, e.g. , Kardash v. … In Preble v.

Shevtsov v. Dept. of Rev. (TC 5441)

25 Or. Tax 173 · Oregon Tax Court · Oct 28, 2022

See Salisbury v. Dept. of Rev., 24 OTR 497 (2021). … Dept. of Rev., 20 OTR 102, 106 (2010) (citing Spears v. Dept. of Rev., 20 OTR 88, 89 (2010) (Spears I) (quoting Freitag v. Dept. of Rev., 19 OTR 144, 148 (2006)); see also Wynne v.

Cole v. Dept. of Rev.

9 Or. Tax 227 · Oregon Tax Court · Sep 27, 1982

A majority of the board of trustees "* * * may do anything any individual may legally do in any state or *Page 239 country. * * * A Minute of Resolutions of The Board of Trustees authorizing what it is they determine to do … Brown, ¶ 82,253 P-H Memo TC, 43 TCM 1322 (1982) (cost of trust package not a deductible theft loss); Estate of Clarence E.

Betz Evans Associates v. Dept. of Rev.

21 Or. Tax 461 · Oregon Tax Court · Aug 14, 2014

Taxpayer sought a reduction in the RMV that the Board of Property Tax Assessment (BOPTA) found for a house. … Taxpayer appealed the combined value of the subject house and land to the Lane County Board of Property Tax Appeals (BOPTA).

Oss v. Dept. of Rev.

Oregon Tax Court · Jul 30, 2020

See Holland v. … Pendino v.

Daniel v. Multnomah County Assessor, Tc-Md 090657c (or.tax 9-17-2009)

Oregon Tax Court · Sep 17, 2009

The maximum assessed value (MAV), as reduced by the county board of property tax appeals (board), is $111,310. Because that number is less than the property's RMV, the assessed value (AV) is $111,310. … Paris v. Dept. of Rev. , TC 4831, WL 4801342 (Order Nov. 5, 2008); 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.

Jones v. Department of Revenue

9 Or. Tax 335 · Oregon Tax Court · Jul 11, 1983

Chief Justice O’Connell, in the case of Browning v. Sacrison, 267 Or 645 , 518 P2d 656 (1974), indicated, while the law formerly favored the early vesting of estates, that rule was no longer widely accepted. … v.

Roeder v. Deschutes County Assessor, Tc-Md 100487b (or.tax 4-11-2011)

Oregon Tax Court · Apr 11, 2011

*Page 2 Defendant requests that the court sustain the real market value per lot of $65,000 determined by the board of property tax appeals (board). II. … Magno v. Dept. of Rev. , 19 OTR 51 , 58 (2006) (citations omitted).

RC Springfield 2007 LLC and Royal Carribean Cruises LTD v. Lane County Assessor

Oregon Tax Court · May 31, 2017

Tetherow Golf Course LLC v. Deschutes County Assessor, 20 OTR 554, 561 (2012) (citing Swan Lake Mldg. Co. v. Dept. of Rev., 257 Or 622, 625, 478 P2d 393 (1971)). … Truitt Bros., Inc. v. Dept. of Rev., 10 OTR 111, 118 (1985).

Shields v. Department of Revenue

5 Or. Tax 160 · Oregon Tax Court · Dec 27, 1972

After a hearing, the board sustained the assessed valuation and, on appeal, it was affirmed by the defendant Department of Revenue. … Feves v. Dept. of Revenue, 4 OTR 302 (1971); Nepom v. Dept. of Revenue, 4 OTR 531 (1971).

Yamhill Cty. Ass. v. Hopp, Tc-Md 090781d (or.tax 3-14-2011)

Oregon Tax Court · Mar 14, 2011

Judge Collins's letter cites Parks v. … Schaefer v. Dept. of Rev ., TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev ., 4 OTR 302 (1971)).