Case law

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).

Department of Revenue v. Umatilla County

10 Or. Tax 309 · Oregon Tax Court · Nov 25, 1983

In the oft-cited case of Stasher v. … Gibbons v. UCPUD, 9 OTR 176 (1982); City of Kansas City v. Board of County Commissioners, 213 Kan 777, 518 P2d 403, 408 (1974).

Skerritt v. Department of Revenue

12 Or. Tax 65 · Oregon Tax Court · Oct 24, 1991

Kem v. Dept. of Rev., 267 Or 111 , 514 P2d 1335 (1973). Based upon his analysis of the comparable sales, intervenor’s appraiser formed an opinion that the subject property had a true cash value of $260,000. … Since the value established by the board of equalization and affirmed by the Department of Revenue is $235,000, intervenor’s position would result in an increase in the assessed value.

Johnson v. Department of Revenue

10 Or. Tax 218 · Oregon Tax Court · Aug 16, 1985

Dept. of Revenue v. D. R. Johnson Lbr. Co., 289 Or 679 , 617 P2d 603 (1980). ORS 308.411(2) provides that the owner may elect to have the plant valued without consideration of functional and economic obsolescence. … makes an election under subsection (2) of this section, the owner shall not in any proceedings involving the assessment of the industrial plant for the assessment year for which the election was made, before the county board

Renewal House, Inc. v. Department of Revenue

5 Or. Tax 638 · Oregon Tax Court · Nov 15, 1974

It is recognized that in many such organizations, officeholders and board members change frequently and are not business oriented. … Josephine Co., 207 Or 199, 207 , 295 P2d 875 (1956); Knapp v. Josephine County et al., 192 Or 327, 353 , 235 P2d 564 (1951). Cf. ORS 311.555.

Wear v. Columbia County Assessor, Tc-Md 090562b (or.tax 10-16-2009)

Oregon Tax Court · Oct 16, 2009

STATEMENT OF FACTS For the 2008-09 tax year, Plaintiff appealed to the Columbia County Board of Property Tax Appeals (BOPTA) regarding Account 17347. … Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 (1999). III. CONCLUSION Now, therefore, IT IS THE DECISION OF THIS COURT that the appeal is dismissed. Dated this ___day of October 2009.

Corp. of the Presiding Bishop of the Church of Jesus Christ of Latter-Day Saints v. Department of Revenue

14 Or. Tax 244 · Oregon Tax Court · Nov 6, 1997

School of Bible v. Mult. Co., 218 Or 19, 30 , 343 P2d 893, 898-99 (1959) (construing ORS 307.130). … Clinic v. Dept. of Rev., 301 Or 423, 431 , 723 P2d 320, 324 (1986).

Frost v. Dept. of Rev.

Oregon Tax Court · Sep 19, 2016

Giles v. Comm’r, 89 TCM (CCH) 770 (2005), 2005 WL 375462 at *9 (US Tax Ct) (citing Engdahl v. Comm’r, 72 TC 659, 666–67 (1979); Treas Reg § 1.183-2(b)(1)). … Treas Reg 1.183- 1(d)(1); Keanini v. Comm’r, 94 TC 41 at 45 (1990).

Electronics International Inc. v. Department of Revenue

Oregon Tax Court · Jul 31, 2013

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). When the “evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof.” Reed v. … B & D Foundations, Inc, v. Comm’r, TC Memo 2001-262, WL 1168133 at *12 (2001).

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.

Resources L OB v. Clackamas County Assessor

Oregon Tax Court · Sep 26, 2014

) ) Plaintiff, ) TC-MD 140116C ) v. … Now, therefore, /// /// /// 2 The RMV for subject property prior to the Board’s reduction was $904,022.

Courier v. Clatsop County Assessor

Oregon Tax Court · Oct 26, 2015

The appeal is from an order of the county board of property tax appeals (Board). (Ptf’s Compl at 1-2.) … See Village at Main Street v. Dept. of Rev., 22 OTR 52, 57 (2015).

Swank v. Deschutes County Assessor

Oregon Tax Court · May 13, 2013

provided in ORS 309.110(1) (providing for disposition of petitions to the board by order of the board) and ORS 305.280(4) (providing for the 30 day appeal period to the Oregon Tax Court). … Paris v.

Perkins & Wiley v. Department of Revenue

13 Or. Tax 426 · Oregon Tax Court · Dec 15, 1995

FSLIC v. Dept. of Rev., 11 OTR 389, 391 (1990). … Taxpayer cites Rogue River Pack. v.

Ellison I v. Clackamas County Assessor

22 Or. Tax 201 · Oregon Tax Court · Dec 3, 2015

No. 21 December 3, 2015 201 21 Ellison I v. … Village at Main Street Phase II, LLC II v. Dept. of Rev., 22 OTR 52 (2015).

Simpson v. Umatilla County Assessor, Tc-Md 070125b (or.tax 4-16-2008)

Oregon Tax Court · Apr 16, 2008

Plaintiff did not file an appeal for the 2006-07 Tax Year to the Deschutes County Board of Property Tax Appeals. II. … See Schug v. Lincoln County Assessor , TC-MD No 000215D, WL 33244301 at *3 (Oct 23, 2000). The conveyance of Tax Lot 408 by Plaintiff on April 1, 2005, created a different parcel.

Ma v. Multnomah County Assessor, Tc-Md 090296c (or.tax 6-3-2009)

Oregon Tax Court · Jun 3, 2009

of property tax appeals); ORS 309.110 (7) (providing for appeal of county board orders to Tax Court); Gardner v. … Price v. Dept. of Rev ., 7 OTR 18 , 25 (1977).

Armani v. Multnomah County Assessor, Tc-Md 100379b (or.tax 6-28-2010)

Oregon Tax Court · Jun 28, 2010

For the 2009-10 tax year, Plaintiff appealed to the Multnomah County Board of Property Tax Appeals (BOPTA). The real market value (RMV) for the property was sustained at $291,630. … Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 , 52 (1999). III. CONCLUSION Now, therefore, IT IS THE DECISION OF THIS COURT that the appeal is dismissed. Dated this _____ day of July 2010.

Carver v. Multnomah County Assessor

Oregon Tax Court · Jun 25, 2015

Plaintiff has not alleged that the board dismissed that appeal in error, or that he had in fact requested a real market value from the board. … See Seifert v. Dept. of Rev., 14 OTR 401, 404-05 (1998) (court lacks authority to order change to tax rolls under such circumstances).

Nguyen v. Multnomah County Assessor, Tc-Md 090236b (or.tax 5-29-2009)

Oregon Tax Court · May 29, 2009

For the 2008-09 tax year, Plaintiffs appealed to the Multnomah County Board of Property Tax Appeals (BOPTA). The real market value (RMV) for the property was affirmed at $532,310. … Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 (1999). III. CONCLUSION Now, therefore, IT IS THE DECISION OF THIS COURT that the appeal is dismissed. Dated this _____ day of May 2009.