Case law

Lane County Assessor v. Mm Cattle Co., Tc-Md 110187c (or.tax 6-23-2011)

Oregon Tax Court · Jun 23, 2011

Taxpayer was represented at BOPTA by John Brown (Brown), a licensed real estate broker and state certified appraiser. The parties agree that the Assessor filed its Complaint with this court this court on March 17, 2011. … Many of those cases are set out in Lane County Assessor v. Robert S.

Repp v. Wasco County Assessor, Tc-Md 100345c (or.tax 8-31-2010)

Oregon Tax Court · Aug 31, 2010

Defendant was represented by Melanie Brown (Brown). I. STATEMENT OF FACTS The RMV of Plaintiff's property on the assessment and tax rolls, as of January 1, 2009, is $299,290. (Ptf's Compl at 1.) … Paris v. Dept. of Rev. , TC No 4831, WL 4801342 * 1 (Nov 5, 2008), Sherman v. Dept. of Rev. , 17 OTR 322 (2004), Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000), Parks Westsac L.L.C. v.

Spear & Jackson (U.S.), Inc. v. State Tax Commission

2 Or. Tax 153 · Oregon Tax Court · May 17, 1965

Brown v. Maryland, 25 US (12 Wheat) 419, 6 L Ed 678 (1827); Low v. Austin, 80 US (13 Wall) 29, 20 L Ed 517 (1871). … Board of Review, City of Milwaukee, 15 Wis2d 330, 112 NW2d 914 (1961).

Mitchell v. Multnomah County Assessor

Oregon Tax Court · Jul 15, 2014

MITCHELL, ) ) Plaintiff, ) TC-MD 140161C ) v. … Jeff Brown and Michael Watson appeared on behalf of Defendant. Jeff Brown testified on behalf of Defendant. No exhibits were received from either party. I.

Rogue Gem & Geology Club, Inc. v. Josephine County Assessor

17 Or. Tax 446 · Oregon Tax Court · Jun 10, 2003

Sue Brown, past-president of Plaintiff, appeared for Plaintiff. Michael Schneyder, Assessor, appeared for Defendant Department of Revenue (the department). … Methodist Homes, Inc. v. Tax Com., 226 Or 298, 308-09 , 360 P2d 293 (1961) (citing Behnke-Walker v. Multnomah County, 173 Or 510, 519 , 146 P2d 614 (1944)).

Wittemyer v. Multnomah County Assessor

Oregon Tax Court · Jul 24, 2012

of property tax appeals (Board), should be sustained. … Plaintiff appealed all of the values to the Board, and the Board sustained the values. (Id.) Plaintiff timely appealed the Board’s decision to this court.

Linus Oakes, Inc. v. Department of Revenue

15 Or. Tax 186 · Oregon Tax Court · Jul 20, 2000

See Linus Oakes, Inc. v. Dept. of Rev. 14 OTR 412 (1998). Thereafter, the parties had the property appraised to determine its real market value, and evidence of value was submitted at trial. … After those deductions, Brown had an indicated value by the cost approach of $9,360,000. Applying the direct sales comparison approach, Brown used four sales, one in Oregon and three in California.

Borg v. Department of Revenue

11 Or. Tax 67 · Oregon Tax Court · Aug 12, 1988

Dept. of Treas., 155 Mich App 778 , 401 NW2d 62 (1986); Comm. of Rev. v. Plymouth Home National Bank, 394 Mass 66, 473 NE2d 1139 (1985). As the court found in Brown v. … Memphis Bank & Trust Co. v. Garner, supra.

Polk County v. Department of Revenue

14 Or. Tax 566 · Oregon Tax Court · May 6, 1999

Catherine’s Residence, Inc. v. … Co. v. Dept. of Rev., 257 Or 622 , 478 P2d 393 , 480 P2d 713 (1971). One of the problems with Brown’s approach is that he assumes that “old” accommodation fees are out-of-date.

Shevtsov v. Multnomah County Assessor

Oregon Tax Court · Mar 2, 2015

Jeff Brown (Brown) and Brandon MacNeil (MacNeil) appeared and testified on behalf of Defendant. Plaintiff’s Exhibit 2 was admitted without objection. … Plaintiff appealed that value to the county board of property tax appeals (board) and the board sustained the value. (Id.) In his Complaint to this court, Plaintiff requested a real market value of $4,500. (Id. at 3.)

City of Eugene v. Department of Revenue

15 Or. Tax 1 · Oregon Tax Court · May 12, 1998

The Supreme Court addressed this issue in City of Portland v. … . *4 Hopper v.

Portland Canning Co. v. State Tax Commission

1 Or. Tax 600 · Oregon Tax Court · Jun 29, 1964

Compare, Londoner v. Denver, 210 US 373 (1908) with Bi-Metallic Invest. Co. v. State Board of Equalization, 239 US 441 (1915). … Strawn v.

Shevtsov v. Dept. of Rev.

Oregon Tax Court · Feb 5, 2024

See Budget Rent-A-Car v. … See Multnomah Kennel Club v.

Covington v. Multnomah County Assessor

Oregon Tax Court · Apr 8, 2019

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). … Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). “[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *.” Reed v.

FSLIC v. Department of Revenue

11 Or. Tax 389 · Oregon Tax Court · Jul 16, 1990

A preliminary issue in this case is whether plaintiff is barred from seeking relief for 1986 under ORS 306.115 because it appealed to and obtained relief from the board of equalization. In J. R. Simplot Co. v. … Esco Corp. v. Dept. of Rev., 307 Or 639 , 772 P2d 413 (1989).

Noyes v. Department of Revenue

7 Or. Tax 325 · Oregon Tax Court · Jan 30, 1978

As pointed out by the Oregon Supreme Court in Anaconda Company v. … Such an election was approved in Nepom v.

T & R Service, Inc. v. Commission

3 Or. Tax 271 · Oregon Tax Court · Sep 13, 1968

Mittleman v. Commission, 2 OTR 105, 106 (1965). A taxpayer dissatisfied with the valuation placed upon his property by the assessor for that year must appeal to the county board of equalization. ORS 309.100. … See R.L.K. and Co. v. Tax Commission, 249 Or 603 , 438 P2d 985 , reversing 2 OTR 368 ; P.G.E. Co. v. Tax Commission, 249 Or 239 , 437 *274 P2d 827, reversing and remanding 2 OTR 222 , 2 OTR 356 .

J. R. Simplot Co. v. Department of Revenue

11 Or. Tax 245 · Oregon Tax Court · Jul 28, 1989

Whipple v. Howser, 291 Or 475 , 632 P2d 782 (1981). … North Clackamas School Dist. v. White, 305 Or 48 , 750 P2d 485 (1988); Lincoln County v. Dept. of Rev., 11 OTR 17 (1988).

Windmill Inns of America, Inc. v. Department of Revenue

14 Or. Tax 271 · Oregon Tax Court · Mar 6, 1998

That is consistent with People for Ethical Treatment v. Inst. Animal Care, 312 Or 95 , 817 P2d 1299 (1991) where the court held that the appealing party must be able to show some injury. … Because the assessor sets the assessed value, if the board does not change that value, then the assessor is not aggrieved *274 and cannot appeal. Bear Creek Plaza v. Dept. of Rev., 12 OTR 272 (1992).

Clapa v. Multnomah County Assessor

Oregon Tax Court · May 21, 2012

Jeffrey Brown (Brown), Real Property Appraiser, Multnomah County Oregon, Division of Assessment, Recording & Taxation, appeared on behalf of Defendant. … The Multnomah County Board of Property Tax Appeals Order, dated March 4, 2011, determined a real market value of $165,340 for Account R175194.