Case law

Dept. of Rev. v. Washington Federal, Inc.

20 Or. Tax 507 · Oregon Tax Court · Jun 29, 2012

510 Dept. of Rev. v. Washington Federal, Inc. IV. … See ORS 316.032(2); ORS 317.013(2); Dept. of Rev. v. Marks, 20 OTR 35 (2009). 514 Dept. of Rev. v. Washington Federal, Inc. the federal system. Id.

Fred Messerle & Sons, Inc. v. Department of Revenue

8 Or. Tax 413 · Oregon Tax Court · Aug 29, 1980

On July 1, 1975, the Coos County Board of County Commissioners approved an Interim Exclusive Agricultural (IAG-20) Zone as an "exclusive farm use” zone with the benefits provided by ORS 308.307(1). … This is the type of situation where the caveat in Johnson v. Tax Commission, 248 Or 460, 463 , 435 P2d 302, 304 (1967), is applicable.

Horn v. Dept. of Rev.

Oregon Tax Court · Oct 9, 2014

See, e.g., Pilgrim Turkey Packers v. … Schaefer v. Department of Revenue, TC No 4530, WL 914208 at *2 (July 12, 2001) (citing Feves v. Dept. of Revenue, 4 OTR 302 (1971)); see Thompson v.

Cox Cablevision Corp. v. Department of Revenue

12 Or. Tax 219 · Oregon Tax Court · Jun 10, 1992

Coca Cola Co. v. Dept. of Rev., 271 Or 517, 528 , 533 P2d 788 (1975). … See Mobil Oil Corp. v. Commissioner of Taxes, 445 US 425, 438 , 100 S Ct 1223 , 63 L Ed 2d 510 (1980) (citation omitted). Also, in Container Corp. of America v.

Prestwood v. Deschutes County Assessor, Tc-Md 080268b (or.tax 7-15-2009)

Oregon Tax Court · Jul 15, 2009

Upon appeal to the Deschutes County Board of Property Tax Appeals (BOPTA), the assessments were reduced. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). "[I]f the evidence is inconclusive or unpersuasive, the [party] will have failed to meet [its] burden of proof * * *." Reed v.

Swenson v. Department of Revenue

6 Or. Tax 234 · Oregon Tax Court · Nov 21, 1975

In Rhode Island Television Corporation v. … District of Columbia v. Morris, 159 F2d 13 (DC Cir 1946).

Marks v. Multnomah County Assessor, Tc-Md 090518b (or.tax 8-28-2009)

Oregon Tax Court · Aug 28, 2009

Taxpayers are required to file appeals with the appropriate county board by December 31 of the current tax year. ORS 309.100 (2). 1 That was not done by Plaintiffs for 2007-08. … This court has many times repeated its holding on the subject of uniformity in Ellis v. Lorati : "The court recognizes that in one sense MAV is somewhat artificial or arbitrary.

Vasquez v. Washington County Assessor

Oregon Tax Court · Jul 25, 2024

XI, § 11; ORS 308.149(6)(a); see also Hoxie v. … The name of the board was changed to “property value appeals board” in 2023, effective July 1, 2024.

Shevtsov v. Multnomah County Assessor

Oregon Tax Court · Jan 12, 2022

See Peterson v. … See ORS 305.410(1); see also Bogdanski v.

Covenant Presbyterian Church v. Multnomah County Assessor

Oregon Tax Court · May 15, 2026

See Sisters of Charity v. … Under ORS 308.156, when property is disqualified from 2 At the time the board was called the county board of equalization.

Oregon School Boards Association v. Marion County Assessor

Oregon Tax Court · Aug 31, 2015

Id. quoting People v. Trustees of Schools, 78 Ill 136, 138 (1875). That test was later used in State ex rel Eckles v. … Shasta View Irrigation Dist. v.

KAH Properties, LLC v. Coos County Assessor

Oregon Tax Court · Dec 10, 2020

v. … Nor does it excuse failure to appeal to the board of property tax appeals. Pliska v. Multnomah County Assessor, TC–MD 000912E, WL 33233813 at *2 (Or Tax M Div Nov 9, 2000).

Tyler Fuqua Creations, Inc. v. Dept. of Rev.

23 Or. Tax 382 · Oregon Tax Court · May 7, 2019

See Spears v. Dept. of Rev., 20 OTR 229 (2010). … See Patton II v.

Valley River Center v. Department of Revenue

6 Or. Tax 368 · Oregon Tax Court · Apr 14, 1976

Nepom v. … Dept. of Rev., 6 OTR 57 (1975); Starker v. Dept. of Rev., 6 OTR 10 (1975); Westbrook et al v. Dept. of Rev., 5 OTR 590 (1974)). The $460,000 figure arrived at by Mr. Stewart was largely unsubstantiated.

Oregon School Boards Association v. Marion County Assessor

Oregon Tax Court · Feb 3, 2015

White City Water System v. Dept. of Rev., 285 Or 255, 259, 590 P2d 724 (1979). “Taxation is the rule and exemption from taxation is the exception.” Dove Lewis Mem. Emer. Vet. Clinic v. … Shasta View Irrigation Dist. v. Amoco Chemicals, 329 Or 151, 157, 986 P2d 536 (1999) (citing State ex rel Eckles v. Woolley, 302 Or 37, 48-49, 726 P2d 918 (1986)).

Shepherd v. Department of Revenue

8 Or. Tax 122 · Oregon Tax Court · Apr 24, 1979

Sunshine Dairy v. Paterson et al., 183 Or 305, 316 , 193 P2d 543, 548 (1948); Fullerton v. Lamm, 177 Or 655, 670-671, 163 P2d 941, 947-948 , 165 P2d 63 (1946). Defendant’s Order No. VL 77-507 is affirmed. … Erwin v. Dept. of Rev. et al, 7 OTR 539 (1978).

Gwin v. Department of Revenue

5 Or. Tax 40 · Oregon Tax Court · May 24, 1972

Whittell v. Franchise Tax Board, 231 Cal App2d 278, 287, 41 Cal Rptr 673 (1964). … Supreme Court in Haavik v.

Shevtsov v. Multnomah County Assessor

Oregon Tax Court · Jan 12, 2022

See Peterson v. … Partners LLC v.

Paris v. Multnomah County Assessor, Tc-Md 080407c (or.tax 7-17-2008)

Oregon Tax Court · Jul 17, 2008

Plaintiffs unsuccessfully appealed their value to the county board of property tax appeals (board). … The Kaady court granted defendant Department of Revenue's motion to dismiss, relying on Parks Westsac L.L.C. v.

Feist v. Department of Revenue

18 Or. Tax 471 · Oregon Tax Court · Sep 30, 2003

State v. Atkeson, 152 Or App 360, 364 , 954 P2d 181 (1998). Furthermore, Plaintiffs place their reliance on the definition found in the fifth edition of Black’s Law Dictionary. … When a mass transit district is formed, the Governor appoints the district’s board of directors.