Case law

Rieke v. State Tax Commission

2 Or. Tax 452 · Oregon Tax Court · Nov 18, 1966

In Schmitt v. … Justice Denecke in Schmitt v. State Tax Com., 234 Or 455 , 383 P2d 97 (1963).

Pacific First Federal Savings & Loan Ass'n v. Department of Revenue

8 Or. Tax 466 · Oregon Tax Court · Dec 17, 1980

Bank v. … In contrast, see the recent decision in Arizona Public Service Co. v.

Holmes Family Trust v. Multnomah County Assessor

Oregon Tax Court · May 8, 2026

Id. at 458, citing Linfoot v. Dept. of Rev., 4 OTR 498 (1971); see also Ameral v. … Wasco County Assessor, TC-MD 050682E, 2006 WL 212105 (Or Tax M Div, Jan 17, 2006) (taxpayer boarded a single horse for two months); Stacy v.

Erwin v. Dept. of Rev.

7 Or. Tax 539 · Oregon Tax Court · Dec 13, 1978

Co. v. … In Mallatt v.

Fisher Broadcasting, Inc. v. Department of Revenue

13 Or. Tax 32 · Oregon Tax Court · Feb 7, 1994

The board of directors was divided into two executive committees, one for Washington and one for Oregon. As a consequence, the board of directors meets only once each year. … The Oregon Supreme Court in Twentieth Century-Fox Film v.

May v. Multnomah County Assessor, Tc-Md 080466c (or.tax 8-21-2008)

Oregon Tax Court · Aug 21, 2008

Plaintiff's appeal is timely from an order of the county board of property tax appeals (board). The board reduced the RMV from $520,780 to $454,750, but sustained the MAV and assessed value (AV) at $260,050. … Gall v. Dept. of Rev. , 17 OTR 268 , 270 (2003).

Ellison II v. Clackamas County Assessor

22 Or. Tax 212 · Oregon Tax Court · Apr 1, 2016

212 April 1, 2016 No. 23 23 Ellison II v. … The stakes were high and the county and department made them extremely high by arguing for a value approximately twice the amount of the conclusion of the county board of property tax appeals (BOPTA).

Roeder Holdings v. Deschutes Cty. Asses., Tc-Md 100511b (or.tax 4-11-2011)

Oregon Tax Court · Apr 11, 2011

Defendant requests that the court sustain the values determined by the board of property tax appeals (board). II. … Accordingly, the 2009-10 real market value established by the board is hereby sustained.

Liberty Spine & Pain Center, PC v. Marion County Assessor

Oregon Tax Court · Jan 9, 2024

SPINE & PAIN CENTER, PC, ) ) Plaintiff, ) TC-MD 230007G ) v. … of property tax appeals will be known as the property value appeals boards.

Gall v. Department of Revenue

17 Or. Tax 352 · Oregon Tax Court · Mar 16, 2004

See Gall v. Dept. of Rev., 17 OTR 268 (2003). The motion for partial summary judgment concerned an interpretation of Measure 50. … Taxpayers appealed the RMV of the mobile home to the county board of property tax appeals (BOPTA). In their appeal they asserted the RMV was $43,000. BOPTA reduced the RMV of the property to $43,000.

Martin v. Department of Revenue

8 Or. Tax 141 · Oregon Tax Court · Jun 20, 1979

This fault is shared by the board of equalization and by the department. … Highway Com. v. Central Paving Co., 240 Or 71, 77 , 399 P2d 1019, 1023 (1965); Highway Com. v. Morehouse Holding Co., 225 Or 62, 64-66 , 357 P2d 266, 267-268 (1960); State of Oregon v.

Stimson Lumber Co. v. Commission

3 Or. Tax 369 · Oregon Tax Court · Jan 31, 1969

Co. v. Commission, 3 OTR 217 (1968). In that case the only issue before the court was the classification and resulting value of certain Douglas fir timber owned by Stimson in Tillamook County. … See also Moore Mill & Lbr. v.

Emmert v. Multnomah County Assessor, Tc-Md 090572c (or.tax 12-22-2009)

Oregon Tax Court · Dec 22, 2009

Gall v. Dept. of Rev. , 17 OTR 268 , 270 (2003). … However, Plaintiff did petition the board of property tax appeals (board) and was unable to persuade the board members that an RMV reduction was appropriate.

Emmert v. Multnomah County Assessor, Tc-Md 090570c (or.tax 12-31-2009)

Oregon Tax Court · Dec 31, 2009

Gall v. Dept. of Rev. , 17 OTR 268 , 270 (2003). … However, Plaintiff did petition the board of property tax appeals (board) and was unable to persuade the board members that an RMV reduction was appropriate.

Resolution Trust Corp. v. Department of Revenue

13 Or. Tax 276 · Oregon Tax Court · May 4, 1995

Plaintiff did not appeal from that assessment to the board of equalization. … Rogue River Pack. v. Dept. of Rev..

Department of Revenue v. Rakocy

15 Or. Tax 389 · Oregon Tax Court · Oct 4, 2001

Mattiza v. Foster, 311 Or 1, 4 , 803 P2d 723 (1990). Where authorized by statute, the court’s authority is limited by the scope of the statute. See, e.g., Van Gordon v. Ore. … See Brown v. Adult and Family Services, 51 Or App 213, 216 , 625 P2d 160 (1981).

Mudrick v. Multnomah County Assessor, Tc-Md 080234c (or.tax 6-23-2008)

Oregon Tax Court · Jun 23, 2008

*Page 2 Plaintiffs filed a petition with the county board of property tax appeals (board) and the board sustained their values. … See Or Const, Art XI , § 11 ( 1 )(a); Ellis v. Lorati , 14 OTR 525 , 532-33 (1999) ( Lorati ) (noting the history of the adoption of Measure 50). Measure 50 is codified in ORS 308.146 to ORS 308.166 .

GP W. 3rd Ave. v. Lane County Assessor

Oregon Tax Court · Apr 2, 2012

Schaefer v. Dept. of Rev., TC No 4530 at 4, WL 914208 (July 12, 2001) (citing Feves v. Dept. of Rev., 4 OTR 302 (1971)). … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002).

Gunderson Bros. v. Commission

3 Or. Tax 315 · Oregon Tax Court · Nov 15, 1968

Both ORS 307.810 and the decision in Weyerhaeuser Co. v. Tax Com., 244 Or 561 , 419 P2d 608 *317 (1966), require a liberal interpretation of the free port statute. … The process is not comparable, as the defendant argues, to the manufacturing of clothing from bolts of cloth or boards from logs.

Vandiver v. Deschutes Cty. Ass., Tc-Md 090584c (or.tax 10-1-2009)

Oregon Tax Court · Oct 1, 2009

The RMV of Plaintiffs' property was reduced by the county board of property tax appeals (board) from $159,305 to $144,845. … 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.