Case law

Shevtsov v. Dept. of Rev. (TC 5442)

25 Or. Tax 176 · Oregon Tax Court · Oct 28, 2022

See Salisbury v. Dept. of Rev., 24 OTR 497 (2021). … 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.

Buck v. Clackamas County Assessor, Tc-Md 090876c (or.tax 6-30-2010)

Oregon Tax Court · Jun 30, 2010

See Ward v. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971); see also Riley Hill General Contractor v.

Marriott v. Dept. of Revenue

4 Or. Tax 508 · Oregon Tax Court · Sep 7, 1971

They received adverse rulings from the county board of equalization and from the Department of Revenue and appeal to this court. … See Weyerhaeuser Co. v. Galloway, 168 Or 85 , 121 P2d 469 (1942). Order No. VL 70-177 of the Department of Revenue is affirmed.

Dunzer v. Dept. of Rev.

21 Or. Tax 479 · Oregon Tax Court · Sep 9, 2014

Taxpayer sought a lower RMV than that determined by Defendant-Intervenor Clatsop County Assessor (the county) and confirmed by the county board of property tax assessment. … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002)).

Olguin v. Dept. of Rev.

Oregon Tax Court · Mar 29, 2021

Boser v. … Browne v.

Feves v. Department of Revenue

4 Or. Tax 302 · Oregon Tax Court · Feb 18, 1971

Co. v. … ORS 305.427; Strawn v. Commission, 1 OTR 98 (1962), Lundeen v. Commission, 2 OTR 13 (1964). Preponderance of the evidence means the greater weight of evidence, the more convincing evidence. See McPherson v.

Yamhill Cty. Asse. v. Johnson Living Trust, Tc-Md 090691b (or.tax 3-14-2011)

Oregon Tax Court · Mar 14, 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)).

Southern Pacific Transportation Co. v. Department of Revenue

10 Or. Tax 80 · Oregon Tax Court · May 13, 1985

Railway v. Browning, 310 US 362 , 60 S Ct 968 , 84 L Ed 1254 (1939). … Co. v. Missouri Tax Com., 390 US 317 , 88 S Ct 995 , 19 L Ed 1201 (1968).

Larson v. Lane County Assessor, Tc-Md 090337c (or.tax 6-30-2009)

Oregon Tax Court · Jun 30, 2009

Plaintiffs were unsuccessful in their appeal to the county board of property tax appeals (board). … 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).

First Evangelical United Brethren Church v. State Tax Commission

1 Or. Tax 249 · Oregon Tax Court · Apr 4, 1963

VL 62-82 affirming the denial by the Board of Equalization of Marion County of a charitable exemption from ad valorem property taxes for the plaintiff’s house of public worship under ORS 307.140. … State of Oregon v. Dobson, 195 Or 533, 577 , 245 P2d 903 (1952). Though not raised directly, there is also a question of jurisdiction.

White City, Oregon, Water System, Inc. v. Department of Revenue

7 Or. Tax 274 · Oregon Tax Court · Nov 23, 1977

Three members of the Medford Water Commission serve as an advisory board to the board of directors of Plaintiff. "On September 19, 1966, the City approved the indenture and the form of bond of Plaintiff. … The dictum in Security Sav. & Trust Co. v.

Dept. of Rev. v. New Friends of the Beaverton City Library

23 Or. Tax 512 · Oregon Tax Court · Nov 26, 2019

See Barmore v. Board Medical Examiners, 21 Or 301, 307, 28 P 8 (1891) (quoting Ill. State Bd. of Dental Examiners v. … J., repeatedly refer- ring to Dartmouth College as a literary institution); Board of Trustees of Vincennes University v.

Rogue River Packing Corp. v. Department of Revenue

6 Or. Tax 293 · Oregon Tax Court · Jan 21, 1976

In Ring v. … Newspaper Pub. v.

Savage v. Munn

12 Or. Tax 145 · Oregon Tax Court · Mar 13, 1992

See Puget Sound Co. v. King County [sic], 264 US 22, 27 .” Nashville C. & St. L. Ry. v. Browning, 310 US 362, 368 , 60 S Ct 968 , 84 L Ed 1254 (1940) (citations omitted). … Board of Revision, 284 US 23 , 52 S Ct 48 , 76 L Ed 146 (1931), are not, in this court’s opinion, to be confused with cases involving legislative classification.

Freightliner Corp. v. Department of Revenue

5 Or. Tax 270 · Oregon Tax Court · Aug 29, 1973

Board of T.A., 149 Ohio St 62, 77 NE2d 459 (1948), where property housing a priest and trainees had been erroneously exempted by the assessor, under a mistake of law. … So. v.

Martin v. Multnomah County Assessor, Tc-Md 080494c (or.tax 2-9-2009)

Oregon Tax Court · Feb 9, 2009

Plaintiff appealed the 2007-08 value(s) to the county board of property tax appeals (board), and the board sustained the assessor's values. … Bancorp v. Dept. of Rev. , 15 OTR 13 , 16 (1999).

Mt. Sexton Properties, Inc. v. Department of Revenue

10 Or. Tax 467 · Oregon Tax Court · Sep 30, 1987

Rock v. … Bare v. Gorton, 84 Wash 2d 380, 526 P2d 379 (1974). State of Wash., ex rel v. Dept. of Rev. No. 2134, slip op (Oregon Tax Court, June 4, 1985), Crocker v. Colorado Dept. of Revenue, Etc., Colo, 652 P2d 1067 (1982).

Jackmond v. Department of Revenue

8 Or. Tax 114 · Oregon Tax Court · Apr 2, 1979

The Supreme Court construed the words, "of any kind," in the case of State ex rel. v. … Rogue River Pack. v. Dept. of Rev., 6 OTR 293 (1976).

Lewis & Clark College v. Commission

3 Or. Tax 429 · Oregon Tax Court · May 20, 1969

The chairman of the board of trustees testified that it was acquired for the primary use of the college as a residence for the president and that the president is required to live there. … Assessors of Cambridge, 175 Mass 145, 55 NE 844 (1900) (residence of president); Concordia College Corporation v. State, 265 Minn 136, 120 NW2d 601 (1963) (faculty housing); State v.

Smith v. Colton School District No. 53

10 Or. Tax 295 · Oregon Tax Court · Sep 23, 1986

Co. v. Bingham et al, 204 Or 601, 605 , 283 P2d 670 , 284 P2d 779 (1955). Increased population, inflation and other economic factors resulted in taxing units having to resort to annual special elections. … The board shall in each year include the taxes in the school district budget for such year.