Case law

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.

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.

McKenzie Fence Co. v. Dept. of Revenue, Tc-Md 101272b (or.tax 11-30-2011)

Oregon Tax Court · Nov 30, 2011

Bidwell testified concerning an incident with the Construction Contractors Board (CCB). … Feves v. Dept. of Rev. , 4 OTR 302 , 312 (1971). "[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet [its] burden of proof." Reed v.

North River Boats v. Douglas County Assessor and Department of Revenue

Oregon Tax Court · Sep 18, 2012

(Def‟s Reply at 5, citing Alpenglow Construction Co. v. … Failing to receive a property tax statement does not excuse a taxpayer from failing to timely appeal to the county board. See, e.g., GTB Associates Inc. v.

Chapin v. Department of Revenue

8 Or. Tax 361 · Oregon Tax Court · May 12, 1980

Ritch v. Dept. of Rev., 4 OTR 206 (1970). … Pacific Power & Light Co. v. Dept. of Rev., 7 OTR 203, 215-217 (1977). Mr.

Shevtsov v. Dept. of Rev.

24 Or. Tax 83 · Oregon Tax Court · Mar 4, 2020

Under ORS 305.280(4), taxpayer was required to file his complaint in the Magistrate Division “within 30 days after the date of * * * the date of mailing of the order [of a county board of property tax appeals].” … The court therefore analyzes the term using the Oregon Supreme Court’s template in State v.

Dabreo v. Deschutes County Assessor

Oregon Tax Court · Jul 27, 2020

Your appeal is to the county board of property tax appeals (BOPTA), except for state appraised industrial property. … The appeal under this section is from an order of the board as a result of the appeal filed under ORS 309.100 or from an order of the board that certain corrections, additions to or changes in the roll be made.”

Village at Main Street Phase II v. Dept. of Rev.

20 Or. Tax 524 · Oregon Tax Court · Jul 11, 2012

Taxpayer then appealed to the county Board of Property Tax Appeals (BOPTA). … The county suggests that the decisions in Allen v. Dept. of Rev., 17 OTR 427 (2004) and Dept. of Rev. v. Bahr, 534 Village at Main Street Phase II v.

Polehn v. Department of Revenue

6 Or. Tax 65 · Oregon Tax Court · May 1, 1975

VL 74-439, dated September 10, 1974, upholding the assessed value of $23,700 for the subject property as of January 1, 1973, as established by the Clackamas County Board of Equalization. … Glen V. Sorensen, Assistant Attorney General, representing the Department of Revenue, disputed that *66 uniformity of assessment was in issue.

BT Holdings LLC v. Multnomah County Assessor

Oregon Tax Court · Feb 15, 2012

LLC, ) ) Plaintiff, ) TC-MD 110952N ) v. … The first step in the appeal process is to file a petition with the county board of property tax appeals (board).

Natl. Assoc. of Soc. v. Mult. Cty. Ass., Tc-Md 091589b (or.tax 1-28-2011)

Oregon Tax Court · Jan 28, 2011

Deborah Attwood and Sally Brown participated for Defendant. Subsequently, written information was filed by Plaintiff on July 12, 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.

Manning's Famous Foods, Inc. v. Commission

3 Or. Tax 249 · Oregon Tax Court · Aug 20, 1968

A processor has been defined as one who is in the business of converting any agricultural commodity into a marketable form, Kennedy v. … State Board of Assessment and Review, 224 Iowa 405, 407 , 276 NW 205 (1937), and freezing has been held to be processing. Territory of Alasita v.

Feliz-Glynn Properties LLC v. Yamhill County Assessor

Oregon Tax Court · Feb 17, 2012

PROPERTIES LLC, ) ) Plaintiff, ) TC-MD 110842C ) v. … See Pliska v. Multnomah County Assessor, TC-MD 000912E, WL 33233813 at *2 (Nov. 9, 2000).

Carl v. Department of Revenue

6 Or. Tax 347 · Oregon Tax Court · Mar 10, 1976

Freedman v. Cholick et ux, 233 Or 569, 577 , 379 P2d 575 (1963); Erickson v. Commission, 1 OTR 626, 629 (1964). See also Junc. City Water Control v. … Devine v. Southern Pacific Co., 207 Or 261, 273 , 295 P2d 201 (1956); Henderson v. U.P.R.R. Co., 189 Or 145, 167 , 219 P2d 170 (1950); Lippold v. Kidd, 126 Or 160 , 269 P 210 , 59 ALR 875 (1928).

Wynne v. Department of Revenue

18 Or. Tax 306 · Oregon Tax Court · Jul 7, 2005

TVKO v. Howland, 335 Or 527, 535 , 73 P3d 905 (2003) (quoting Barcik v. Kubiaczyk, 321 Or 174, 188 , 895 P2d 765 (1995) (emphasis in original)). … In addition, at the time taxpayer requested the injunctive relief, she had an adequate remedy at law: she could have appealed the allegedly incorrect county assessment to the Board of Property Tax Appeals.

Goody v. Multnomah County Assessor, Tc-Md 100158b (or.tax 4-6-2011)

Oregon Tax Court · Apr 6, 2011

Schaefer v. Dept. of Rev ., TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Revenue , 4 OTR 302 (1971)). This court has stated that "it is not enough for a taxpayer to criticize a county's position." Poddar v. … According to the Multnomah County Board of Property Tax Appeals Order, the subject property's maximum assessed value was $405,080.

Moravek's Concrete, Inc. v. Department of Revenue

7 Or. Tax 385 · Oregon Tax Court · Mar 21, 1978

The problems of interpretation presented by these statutes are set out in some detail in Paullus v. Dept. of Rev., 7 OTR 181 (1977). … The court deems the decision in Paullus v.

Ionita v. Department of Revenue

Oregon Tax Court · Jun 21, 2013

Ellison v. Dept. of Rev., TC-MD No 041142D, WL 2414746 at *6 (Sept 23, 2005) (citing ORS 316.007). … Defendant argued that the decision of the United States Tax Court in Micorescu v. Commissioner of Internal Revenue (Micorescu), 76 TCM (CCH) 796 (1998), supported its percentage allocation approach.

Dawson v. Douglas County Assessor

Oregon Tax Court · Dec 20, 2011

AARON, ) ) Plaintiffs, ) TC-MD 110643C ) v. … Plaintiffs did not appeal to the Board before coming to this court.