Case law

Willam. Falls Hosp. v. Clack. Cty. Ass., Tc-Md 090791 (or.tax 3-30-2011)

Oregon Tax Court · Mar 30, 2011

See Corporation of Sisters of Mercy v. … See Methodist Homes, Inc. v.

Evergreen Aviation & Space Museum v. Yamhill Cty. Assessor

22 Or. Tax 216 · Oregon Tax Court · Apr 15, 2016

Taxpayer points to displays, information boards and other items that could serve to educate about water and flight. Defendant-Intervenor Department of Revenue (the department) has a different perspective. … Assessor II v. Jehovah’s Witnesses, 18 OTR 409, 422 (2006).

Richardson v. Dept. of Rev.

22 Or. Tax 207 · Oregon Tax Court · Feb 19, 2016

Taxpayers also ask that the maximum assessed value (MAV) of the house be revised for that year and each 208 Richardson v. Dept. of Rev. … Taxpayers did not appeal the assessor’s determination of the RMV of the property to the appropriate Board of Property Tax Appeals (BOPTA) in 2001.1 Instead, they only appealed tax year 2014-15 to BOPTA and then to the Tax

Chen v. Multnomah County Assessor, Tc-Md 080241c (or.tax 5-30-2008)

Oregon Tax Court · May 30, 2008

Plaintiff discovered the disparity in property taxes between the two properties and petitioned the county board of property tax appeals (board). The board sustained Plaintiff's values. … See Or Const, Art XI , § 11 ( 1 )(a); Ellis v. Lorati , 14 OTR 525 , 532 (1999) ( Lorati ) (noting the history of the adoption of Measure 50).

Kimco Properties v. Clackamas County Assessor

Oregon Tax Court · May 8, 2013

) ) Plaintiff, ) TC-MD 130087C ) v. … (Ptfs’ Compl at 2.)1 Plaintiffs did not timely petition the county board of property tax appeals (Board) for any of the years at issue.

Friendly Chevrolet v. State Tax Commission

3 Or. Tax 235 · Oregon Tax Court · Jul 8, 1968

The plaintiff contends that the tax commission and the assessor should be estopped from refusing its request for a cancellation of the assessment and relies upon Johnson v. … Johnson v. Commission, supra. This is not one of them. The order of the commission is affirmed.

Fowler v. Wasco County Assessor, Tc-Md 090362c (or.tax 12-16-2009)

Oregon Tax Court · Dec 16, 2009

of property tax appeals (board), and the board sustained the assessor's values. ( Id. ) Plaintiff appealed the board's determination to this court, requesting a reduction in RMV to $400,000, and an AV of $204,000. … Magno v.

Monserud v. Clatsop County Assessor, Tc-Md 100577c (or.tax 6-6-2011)

Oregon Tax Court · Jun 6, 2011

Plaintiffs filed an appeal with the county board of property tax appeals (Board) and the Board sustained the assessor's values. (Ptfs' Compl at 4.) … 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)).

Work v. Dept. of Rev.

22 Or. Tax 396 · Oregon Tax Court · Jul 20, 2017

See Or Laws 1997, ch 541, § 60 (amending ORS 305.425(2) only to reflect the change from “a board of equalization or board of ratio review” to “a board of property tax appeals”). … V.

Constantino v. Jackson County Assessor

Oregon Tax Court · Jun 11, 2024

White I v. Dept. of Rev., 19 OTR 47, 49 (2006); Cruz v. Dept. of Rev., TC-MD 180351G, 2019 WL 2616737 at *1 (Or Tax M Div, Jun 25, 2019); and Tax Court Rule (TCR) 47 C. … If a taxpayer fails to appeal to the board or fails to timely appeal from a board order, ORS 305.288 may allow an appeal for the current and preceding two tax years.

Lane Cty. Assessor v. Stingray Holdings, Tc-Md 080189 (or.tax 3-10-2010)

Oregon Tax Court · Mar 10, 2010

Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). "[I]f the evidence is inconclusive or unpersuasive, the (Plaintiff) will have failed to meet his burden of proof." Reed v. … The RMV as set by the Lane County Board of Property Tax Appeals shall remain undisturbed. III.

McCool v. Dept. of Rev.

Oregon Tax Court · Apr 25, 2022

Robblee v. Dept. of Rev., 325 Or 515, 942 P2d 765 (1997) (Robblee II), affirming Robblee v. … Frutiger v.

Fidler v. Deschutes County Assessor

Oregon Tax Court · Sep 8, 2025

Karamanos Holdings Inc. v. Multnomah County Assessor, 21 OTR 198, 202 (2013). … Kirtz v.

Bachmore v. Yamhill County Assessor

Oregon Tax Court · Jun 26, 2013

Tillamook Sporting Goods, Inc. v. Tillamook County Assessor, TC-MD No 060603B, WL 1437502 *2 (Feb. 21, 2007) (citation omitted); Michael J. Kirkland Construction v. … Winters v. County of Clatsop, 210 Or App 417, 424 n4, 150 P3d 1104 (2007) (citing Bibeau v. Pacific Northwest Research Foundation, 188 F3d 1105, 1110-11 (9th Cir 1999)); Seattle- First National Bank v.

Patricia Treece Sariego v. Multnomah, Tc-Md 090842b (or.tax 10-21-2009)

Oregon Tax Court · Oct 21, 2009

For tax year 2008-09, a timely appeal was filed with the Multnomah County Board of Property Tax Appeals (BOPTA). Value reductions were made in an Order mailed April 2, 2009. … Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 (1999). This is the situation for tax year 2008-09. Now, therefore, IT IS THE DECISION OF THIS COURT that this matter be dismissed. Dated this ____ day of October 2009.

Bylund v. Department of Revenue

7 Or. Tax 357 · Oregon Tax Court · Mar 6, 1978

Gouge v. David et al., 185 Or 437, 459 , 202 P2d 489, 498 (1949); Harrison v. Port of Cascade Locks, 27 Or App 377 , 556 P2d 160 (1976); Campbell v. … As stated in Emerald Radio Ass’n v.

Coast Crane Company v. Multnomah County Assessor

Oregon Tax Court · Sep 6, 2013

) ) Plaintiff, ) TC-MD 130370D ) v. … A review of Plaintiff’s materials shows the Order of the Board of Property Tax Appeals was mailed to Plaintiff on March 26, 2013. The Complaint was filed on May 29, 2013.

Helms Deep, LLC v. Dept. of Rev.

25 Or. Tax 210 · Oregon Tax Court · Feb 13, 2023

See generally Work v. … See Van Osdol v.

Roberts v. Department of Revenue

10 Or. Tax 448 · Oregon Tax Court · May 6, 1987

Price v. Dept. of Rev., 7 OTR 18, 25 (1977.) … Diller v. Dept. of Rev., slip op (No. 2402, July 11, 1986).

Emmert v. Clackamas County Ass., Tc-Md 110515c (or.tax 6-30-2011)

Oregon Tax Court · Jun 30, 2011

STATEMENT OF FACTS Plaintiff filed its Complaint on April 26, 2011, challenging the real market value of property described as Account R336609, as determined by Order of the Multnomah County Board of Property Tax Appeals … Pickering v. Dept. of Rev. , TC-MD No 070088C at 4 (May 22, 2007).