Case law

Avison Lumber Co. v. Department of Revenue

5 Or. Tax 45 · Oregon Tax Court · May 25, 1972

As stated by the court in R.L.K. and Co. v. … Steel Corporation v. Board of Assessors, 422 Pa 463, 223 A2d 92 (1966), and the criticism thereof, in XXXVI The Appraisal Journal 228 (April 1968).

Sharps v. Department of Revenue

18 Or. Tax 446 · Oregon Tax Court · Mar 9, 2006

For several years Linn County (the county) assessed taxpayer’s property and taxpayer appealed that action to the county Board of Property Tax Appeals (BOPTA) and the Magistrate Division of this court. … V.

Walker v. Multnomah County Assessor, Tc-Md 110325d (or.tax 8-29-2011)

Oregon Tax Court · Aug 29, 2011

Taylor v. Clackamas County Assessor (I) , 14 OTR 504 , 510 (1999). See also Ellis v. … Ellis v. Lorati , 14 OTR 525 , 535 (1999). The law provides that for each successive year, the maximum assessed value in most cases will increase no more than three percent a year.

Nguyen v. Clackamas County Assessor, Tc-Md 090348b (or.tax 11-24-2009)

Oregon Tax Court · Nov 24, 2009

The Clackamas County Board of Property tax Appeals (BOPTA) sustained Defendant's original total RMV of $499,261. Plaintiffs amended their request at trial to seek $350,000 RMV. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). *Page 3 "[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof." Reed v.

Kazerouni v. Benton County Assessor, Tc-Md 090644c (or.tax 12-10-2009)

Oregon Tax Court · Dec 10, 2009

DECISION OF DISMISSAL Plaintiffs appeal to the court from an order of the county board of property tax appeals (board), seeking a reduction in the assessed value (AV) of the property for the 2008-09 tax year. … Plaintiffs do not challenge their real market value (RMV), which was set by the assessor at $466,330, and affirmed by the board.

Roberge v. Dept. of Rev.

20 Or. Tax 423 · Oregon Tax Court · Feb 7, 2012

That is the teaching of cases such as Ellis v. Lorati, 14 OTR 525 (1999); Zervis v. Dept. of Rev., 20 OTR 79 (2010); Kaufman v. Dept. of Rev., 20 OTR 159 (2010); and Clackamas Cty. Assessor v. … Although they did file an appeal with BOPTA as to the valuation of the property 1 All references to the Oregon Revised Statutes (ORS) are to 2009. 2 As to the 2007-08 tax year, taxpayers appealed to the Board

Seven Hills Properties 19 LLC v. Clackamas County Assessor

Oregon Tax Court · Oct 11, 2016

There is no right of appeal to the Magistrate Division under ORS 305.275 for taxpayers who might have appealed to the board of property tax appeals but did not. See ORS 305.275(3); Richardson v. … Here, Plaintiffs did not provide the court with a copy of an order from the board of property tax appeals and Defendant alleges that they did not petition the board.

Prentice v. State Tax Commission

2 Or. Tax 215 · Oregon Tax Court · Oct 5, 1965

Ruth Realty Co. v. Tax Commission, 222 Or 290, 294 , 353 P2d 524 (1960); Shull v. Commission, 1 OTR 445 (1963). … It is true that the Board of Tax Appeals at the time of the Stuart decision had been taxing the grantors of short term trusts for the support of minors only on the amounts actually expended and not on what it was possible

Dittman v. Yamhill County Assessor, Tc-Md 080335c (or.tax 7-24-2008)

Oregon Tax Court · Jul 24, 2008

INTRODUCTION Plaintiff timely appealed from an order of the Yamhill County Board of Property Tax Appeals (board) for the 2007-08 tax year. … Reducing the RMV to $262,500 would not reduce Plaintiff's AV or property taxes, and under a long line of cases including Kaady v. Dept. of Rev. , 15 OTR 124 (2000); Parks Westsac L.L.C. v.

Powerex Corp. v. Dept. of Rev.

24 Or. Tax 146 · Oregon Tax Court · Jul 15, 2020

The court invalidated the board’s order, concluding that it constituted a taking for private use. Id. … Inland Empire Rural Electrification, Inc. v. Department of Public Service of Washington, 199 Wash 527, 92 P2d 258 (1939); Rural Electric Co. v. State Board of Equalization, 57 Wyo 451, 120 P2d 741 (1942).

Emerald Loggers Radio Ass'n v. State Tax Commission

1 Or. Tax 456 · Oregon Tax Court · Jan 9, 1964

State ex rel Smith v. Smith, 197 Or 96, 105 , 252 P2d 550 (1953); Columbia River-Longview Bridge Co. v. Wellington, 140 Or 413, 418 , 13 P2d 1075 (1932). … Crowe v. Albee, 87 Or 148, 159 , 169 P 785 (1918); Board of Medical Examiners v. Buck, 192 Or 66, 83 , 232 P2d 791 (1951); Lee, Inc. v. Pac. Tel. & Tel. Co., 154 Or 272, 279 , 59 P2d 683 (1936).

Roberge v. Hood River County Assessor, Tc-Md 110781n (or.tax 10-5-2011)

Oregon Tax Court · Oct 5, 2011

Plaintiffs note that this court previously found that Plaintiffs had "good and sufficient cause" under ORS 305.288 (3) for their failure to timely appeal the 2008-09 tax year to the board of property tax appeals (BOPTA). … Roberge v.

Jazrawi v. Clackamas County Assessor

Oregon Tax Court · Jul 8, 2014

) ) Plaintiff, ) TC-MD 140234C ) v. … Groom did not notify the Board of his change of address.

Christensen II v. Dept. of Rev.

23 Or. Tax 155 · Oregon Tax Court · Sep 7, 2018

See Brown v. … See Springfield Education Assn. v. School Dist., 290 Or 217, 223, 621 P2d 547 (1980); Coffey v. Board of Geologist Examiners, 348 Or 494, 503 n 12, 235 P3d 678 (2010); Blue Iguana, 258 Or App at 544-46.

Yamhill County Assessor v. Abrams, Tc-Md 090768d (or.tax 4-15-2010)

Oregon Tax Court · Apr 15, 2010

Allen v. Dept. of Rev.(Allen) , 17 OTR 248 , 252 (2003). … Poddar v. Dept. of Rev ., 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted).)

Yamhill Cty. Assessor v. Abrams, Tc-Md 090769d (or.tax 4-15-2010)

Oregon Tax Court · Apr 15, 2010

Allen v. Dept. of Rev.(Allen) , 17 OTR 248 , 252 (2003). … Poddar v. Dept. of Rev ., 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted).)

Flowers v. Department of Revenue

16 Or. Tax 151 · Oregon Tax Court · May 28, 1999

Four witnesses testified; they were: Richard George Flowers (Plaintiffs spouse), Jeffery Allen Weakley (“CPA” board member), Dorothy Flowers (Plaintiff), and Bruce X (DOR Auditor). … Lashells’ Estate v. C.I.R., 208 F2d 430 (6th Cir 1953); Diamond v.

Yamhill County Assessor v. Abrams, Tc-Md 090750d (or.tax 4-15-2010)

Oregon Tax Court · Apr 15, 2010

Allen v. Dept. of Rev.(Allen) , 17 OTR 248 , 252 (2003). … Poddar v. Dept. of Rev ., 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted).)

Yamhill County Assessor v. Abrams, Tc-Md 090746d (or.tax 4-15-2010)

Oregon Tax Court · Apr 15, 2010

Allen v. Dept. of Rev.(Allen) , 17 OTR 248 , 252 (2003). … Poddar v. Dept. of Rev ., 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted).)

Yamhill County Assessor v. Abrams, Tc-Md 090764d (or.tax 4-15-2010)

Oregon Tax Court · Apr 15, 2010

Allen v. Dept. of Rev.(Allen) , 17 OTR 248 , 252 (2003). … Poddar v. Dept. of Rev ., 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted).)