Case law

Multnomah County v. Department of Revenue

7 Or. Tax 315 · Oregon Tax Court · Jan 10, 1978

Fraternity, 255 Cal App2d 789, 794, 63 Cal Rptr 419, 422 (1967); Brotherhood of Railroad Signalmen v. Zoning Board, 348 Ill App 106, 108 NE2d 43 (1952); and Woman’s Club, &c., v. … Filipino-American Assn. v. Dept. of Rev., 5 OTR 645 (1974).

Holder v. Washington County Assessor, Tc-Md 080360b (or.tax 2-5-2009)

Oregon Tax Court · Feb 5, 2009

For the 2007-08 tax year, Plaintiff appealed to the Washington County Board of Property Tax Appeals. The real market value (RMV) for the property was reduced from $730,600 to $677,155. … Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 (1999). Since there is no aggrievement, the case must be dismissed. III. CONCLUSION Now, therefore, IT IS THE DECISION OF THIS COURT that the appeal is dismissed.

Simyachko v. Marion County Assessor, Tc-Md 110273d (or.tax 5-18-2011)

Oregon Tax Court · May 18, 2011

Plaintiffs are appealing the Marion County Board of Property Tax Appeals' Order (BOPTA's Order), dated March 9, 2011, reducing the subject property's real market value to $355,000. … Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000). For a taxpayer to be aggrieved, the alleged real market value must be lower than the maximum assessed value. Parks Westsac L.L.C. v.

Harvey v. Jackson Cty. Asse., Tc-Md 090433c (or.tax 7-15-2009)

Oregon Tax Court · Jul 15, 2009

Defendant inspected the home in 2006 in connection with a petition filed with the county board of property tax appeals (board) by the previous owner, concerning the 2006-07 tax year. … Sherman v. Dept. of Rev. , 17 OTR 322 (2004); Oden-Orr v. Multnomah County Assessor , TC-MD No 070295C, WL 1745220 *1 (2007); Frank v. Washington County Assessor , TC-MD No 050170E, WL 1432482 *1 (2005).

Emmert v. Clackamas County Assessor

Oregon Tax Court · Aug 24, 2018

) ) Plaintiff, ) TC-MD 180196R ) v. … A review of Plaintiff’s materials shows the Order of the Board of Property Tax Appeals (BOPTA) was mailed to Plaintiff on March 19, 2018. The Complaint was filed on April 25, 2018.

Hidden Court LLC v. Multnomah County Assessor

Oregon Tax Court · Aug 3, 2015

COURT LLC, ) ) Plaintiff, ) TC-MD 150235N ) v. … asserts a counterclaim, further discussion is appropriate here. /// FINAL DECISION OF DISMISSAL TC-MD 150235N 1  In Village at Main Street Phase II, LLC v.

Martin Bros. v. State Tax Commission

3 Or. Tax 111 · Oregon Tax Court · Aug 11, 1967

Bay v. State Board of Education, 233 Or 601 , 378 P2d 558 (1962); Richardson v. Neuner, 183 Or 558 , 194 P2d 989 (1948).

Fletcher v. Jefferson County Assessor

Oregon Tax Court · May 10, 2013

) ) Plaintiff, ) TC-MD 130142N ) v. … A review of Plaintiff’s materials shows the Order of the Board of Property Tax Appeals was mailed to Plaintiff on February 26, 2013.

Winco Foods, LLC v. Dept. of Rev.

21 Or. Tax 223 · Oregon Tax Court · Aug 30, 2013

(TC 5013) Plaintiff (taxpayer) appealed to the Magistrate Division from a decision of the Marion County Board of Property Tax Appeals (BOPTA). The appeal was later specially designated to the Regular Division. … V.

Aspell v. Klamath County Assessor

Oregon Tax Court · Sep 20, 2013

Plaintiffs assert that the board of property tax appeals (board) order is in error because “the real market value for the improvements includes the value of the use of the real property which is owned by the federal government … Kaady v. Dept. of Rev., 15 OTR 124, 125 (2000). “So long as the property’s maximum assessed value is less than its real market value, taxpayer is not aggrieved.” Parks Westsac L.L.C. v.

Bylund v. Department of Revenue Valley River Center

9 Or. Tax 4 · Oregon Tax Court · Feb 9, 1981

In Pacific Power & Light Co. v. … In Burlington Northern et al v.

Blue Moon Care Home LLC v. Marion County Assessor

Oregon Tax Court · May 31, 2016

ANGULO ABURTO, ) ) Plaintiffs, ) TC-MD 160039C ) v. … Defendant in its Answer moved to dismiss, asserting that Plaintiffs did not appeal the values for the tax years at issue to the county board of property tax appeals (Board) as provided in ORS 309.100 and that the tax years

CitiMortgage Inc. v. Multnomah County Assessor

Oregon Tax Court · Feb 10, 2017

Bandrop v. Recon Trust Co., NA, 353 ORDER TC-MD 160259R 4 Or 668, 676 (2013). … See James v. Lane County Assessor, TC- MD 110456C (July 19, 2011). However, the James case is not fully on point to the facts of this case, and James did not address the decision in Zervis v.

Cramers Grinding & Tooling v. Dept. of Rev.

Oregon Tax Court · Sep 21, 2023

Plaintiff appealed from its 2022–23 real property tax statement to the Lane County Board of Property Tax Appeals (BOPTA) on December 29, 2022. … Under ORS 305.403(1), such appeals “must be brought in the tax court” rather than the board of property tax appeals.

Fresenius Medical Care v. Dept. of Rev.

Oregon Tax Court · Oct 31, 2024

Brown v. Portland School Dist. No. 1, 291 Or 77, 88, 628 P2d 1183 (1981). Perfection in form is not required, as long as the notice achieves its core function. … v. Jackson Cnty.

Tomei v. Lincoln County Assessor, Tc-Md 090179c (or.tax 3-23-2010)

Oregon Tax Court · Mar 23, 2010

Jurisdiction for the 2008-09 tax year is provided in ORS 305.275 and ORS 305.280 , 2 Plaintiffs having timely appealed from an order of the Lincoln County Board of Property Tax Appeals (Board). … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971); see also Riley Hill General Contractor v.

Niemela v. Dept. of Rev.

Oregon Tax Court · May 2, 2019

For instance, the rule provided the example of “Kirk,” a nonresident working on board “a vessel plying the Columbia River. … IRC § 162(a)(2); Treas Reg § 1.162–2(e); Comm’r v. Flowers, 326 US 465, 66 S Ct 250, 90 L Ed 203 (1946). In Bogue v.

Lane Electric Cooperative, Inc. v. Department of Revenue

10 Or. Tax 501 · Oregon Tax Court · Nov 23, 1987

Not wanting to incur indebtedness at high interest rates if plaintiff was adjudicated liable, plaintiffs board of directors adopted Resolution 7-82. … For example, in Linnton Plywood Ass’n. v. United States, 236 F Supp 227 , (D Or 1964) and Linnton Plywood v.

Vilhauer v. Lane County Assessor, Tc-Md 080155d (or.tax 7-31-2008)

Oregon Tax Court · Jul 31, 2008

Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000). … Parks Westsac L.L.C. v. Dept. of Rev ., 15 OTR 50 , 52 (1999).

Young Men's Christian Ass'n v. Department of Revenue

11 Or. Tax 101 · Oregon Tax Court · Oct 27, 1988

Church v. Dept. of Rev., supra; Multnomah School of Bible v. Mult. Co., supra. … YMCA v.