Case law

Roberge v. Hood River County Assessor, Tc-Md 100030b (or.tax 3-29-2011)

Oregon Tax Court · Mar 29, 2011

See 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, WL 914208 at *2 (July 12, 2001) (citing Feves v. Dept. of Revenue , 4 OTR 302 (1971). Plaintiffs failed to carry the burden of proof.

Mednansky v. Curry County Assessor

Oregon Tax Court · Mar 7, 2024

ORS 305.410(1); see also Sanok v. … This court hears appeals de novo, so proceedings before the board typically have no bearing on this court’s determination of value. See ORS 305.425; but see Shevtsov v.

Swanek v. Dept. of Rev.

25 Or. Tax 116 · Oregon Tax Court · Jul 22, 2022

Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citing King v. Dept. of Rev., 12 OTR 491 (1993)). … V.

Peressini v. Deschutes County Assessor, Tc-Md 100120b (or.tax 1-27-2011)

Oregon Tax Court · Jan 27, 2011

The Deschutes County Board of Property Tax Appeals (BOPTA) reduced Defendant's original total RMV of $949,780 downwards to $889,000. Plaintiffs amended their request at trial to seek $726,000 RMV. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). "[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *." Reed v.

Balogh v. Clatsop County

19 Or. Tax 222 · Oregon Tax Court · Oct 17, 2006

Plaintiff appealed to the county board of property tax appeals (board) and the board removed the improvement value, which decreased the real market value of the property from $259,496 to $233,196. 1 However, the maximum assessed … Moreover, as this court noted in Chart Development Corp. v.

Hanke v. Dept. of Rev.

Oregon Tax Court · Jun 25, 2024

ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971). … McMillan v. Comm’r, 105 TCM (CCH) 1263 (2013), 2013 WL 461640 at *4 (US Tax Ct) (quoting Wolf v. Comm’r, 4 F3d 709, 713 (9th Cir 1993)).

Tanatchangsang v. Multnomah Cty. Ass., Tc-Md 100364b (or.tax 10-5-2010)

Oregon Tax Court · Oct 5, 2010

Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). "[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof." Reed v. … Accordingly, the record RMV established by the assessor and affirmed by the board, must be, and is hereby, sustained. Now, therefore, IT IS THE DECISION OF THIS COURT that the appeal is denied.

Yamhill County Assessor v. Abrams, Tc-Md 090735d (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 090755d (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 090754d (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 090771d (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 090743d (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 090763d (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 090742d (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 090761d (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 090762d (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 090734d (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 090759d (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).)

Romani v. Department of Revenue

10 Or. Tax 64 · Oregon Tax Court · Apr 30, 1985

Brown v. Adult and Family Services, 293 Or 6 , 643 P2d 1266 (1982). … Following the example of the Court of Appeals in Van Gordon v. Ore.

Roseburg Forest Products Co. v. Department of Revenue

14 Or. Tax 417 · Oregon Tax Court · Nov 4, 1998

Simplot Co. v. Dept. of Rev., 321 Or 253, 264 , 897 P2d 316 (1995). PLAINTIFFS’ EVIDENCE Plaintiffs’ appraisers were both very experienced, and very knowledgeable. … However, he was unable to find any sales of particle board plants.