Case law

Roy Mobile Homes, Inc. v. Department of Revenue

7 Or. Tax 95 · Oregon Tax Court · Mar 16, 1977

Bd. v. Dept. of Rev., 263 Or 287 , 502 P2d 251 (1972). … The case of Handlery 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).

City of Portland v. Smith

12 Or. Tax 208 · Oregon Tax Court · May 18, 1992

See Comeaux v. … Brown, Correlating Municipal Liability and Official Immunity Under Section 1983, 1989 U Ill L Rev 625, 630 (citation omitted).

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.

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.

MPA LLC v. Multnomah County Assessor

Oregon Tax Court · Oct 28, 2025

When ORS 305.287 was enacted in 2011, it modified the rule of Nepom v. … Phase II v. Dept. of Rev., 356 Or 164, 169-170, 339 P3d 428 (2014).

Welch v. Unified Sewerage Agency

12 Or. Tax 359 · Oregon Tax Court · Dec 29, 1992

“We have described ‘the root requirement’ of the Due Process Clause as being ‘that an individual be given an opportunity for a hearing before he is deprived of any significant *365 property interest.’ ” Cleveland Board of … Education v.

Olympia Brewing Co. v. Department of Revenue

5 Or. Tax 99 · Oregon Tax Court · Sep 25, 1972

States Portland Cement Co. v. … States Portland Cement Co., supra, and Brown-Forman Distillers Corp. v. Collector of Revenue, 359 US 28, 79 .

Cress v. Multnomah County Assessor

Oregon Tax Court · Dec 16, 2011

Plaintiff at some point filed a petition with the county board of property tax appeals (Board), seeking value reductions for the 2007-08 tax year. (Ptf‟s Response to Motion to Dismiss at 1.) … Downer v. Dept. of Rev., TC No 4952, WL 2037643 at *5 (May 2011) (citations omitted).

Johnson v. Department of Revenue

17 Or. Tax 51 · Oregon Tax Court · Dec 13, 2001

See Schlicher v. C.I.R., 73 TCM (CCH) 1801, 1805 (1997). … appeals (Board).

Petite Shangri-La LLC v. Multnomah County Assessor

Oregon Tax Court · Mar 2, 2026

See Zervis v. Dept. of Rev., 20 OTR 79 (2010) (finding the same). … ORS 305.275(3) (“If a taxpayer may appeal to the property value appeals board under ORS 309.100, then no appeal may be allowed under this section.”).

Nutbrown v. Munn

11 Or. Tax 294 · Oregon Tax Court · Oct 4, 1989

In Patsy v. … See Stufflebaum v. Panethiere, 91 SW2d 271 (Mo S Ct 1985); Raschke v. Blancher, 141 Ill App 3d 813, 491 NE2d 1171 (1986); and Linderkamp v. Bismarck School District No. 1, 397 NW2d 76 (ND S Ct 1986).

Worldmark the Club v. Klamath Cnty. Asses., Tc-Md 050856b (or.tax 3-1-2011)

Oregon Tax Court · Mar 1, 2011

S ee e.g. , Worldmark, The Club, and Residence Club At Seaside Owners Association, v. … The instant appeal, Worldmark, The Club v.

Hasty v. Multnomah County Assessor

Oregon Tax Court · Nov 27, 2012

ALISON HASTY, ) ) Plaintiffs, ) TC-MD 120511C ) v. … Defendant was represented by Barry Dayton and Doug Brown, appraisers with the Multnomah County Assessor’s office.

McCollum v. State Tax Commission

2 Or. Tax 486 · Oregon Tax Court · Jan 13, 1967

Melvin in all instances approved the sales price of the logs and the payments were remitted by the buyers directly to Melvin who paid Putnam $22 per thousand board feet for the selling, falling, bucking and hauling. … Peebles v. Commissioner, 5 TC 14 (1945); Estate of M. M. Stark v. Commissioner, 45 BTA 882 (1941); J. J. Carrol v. Commissioner, 27 *492 BTA 65 (1932); and John W. Blodgett v. Commissioner, 13 BTA 1388 (1928).

Yanez v. Washington County Assessor

18 Or. Tax 276 · Oregon Tax Court · Apr 22, 2005

Taxpayers appealed that assessment to the Board of Property Tax Appeals (BOPTA), which ruled in favor of the county. … V.

Marion County Assessor v. Department of Revenue

10 Or. Tax 265 · Oregon Tax Court · Jul 22, 1986

In Olsen v. … In Freightliner Corp. v.

Leitch v. Department of Revenue

13 Or. Tax 115 · Oregon Tax Court · Jul 6, 1994

The United States Supreme Court in Juilliard v. … As this court stated in Leitch v.

Jayne v. Department of Revenue

6 Or. Tax 251 · Oregon Tax Court · Dec 11, 1975

The court in Board of Regents U. W. v. … In the case of People v.

Wells v. Clatsop County Assessor, Tc-Md 090858b (or.tax 3-12-2010)

Oregon Tax Court · Mar 12, 2010

The 2008-09 Clatsop County Board of Property Tax Appeals (BOPTA) affirmed Defendant's total RMV at $229,000. Plaintiffs seek $162,000 RMV. That is based on their acquisition price in October 2008. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). *Page 3 "[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *." Reed v.