Case law

Murray v. Tillamook County Assessor, Tc-Md 090154c (or.tax 2-19-2010)

Oregon Tax Court · Feb 19, 2010

of property tax appeals (board), and the board sustained the values. … Magno v.

Long v. Multnomah County Assessor, Tc-Md 090661d (or.tax 10-8-2009)

Oregon Tax Court · Oct 8, 2009

At the conference, Plaintiff stated that she never appealed the real market value of the subject property to the Board of Property Tax Appeals (BOPTA). … Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000).

Medellin v. Multnomah County Assessor

Oregon Tax Court · Aug 4, 2014

To do so, Plaintiff must prove the EV was incorrectly added by Defendant (and subsequently reduced by the Board) “by a preponderance of the evidence, or the more convincing or greater weight of evidence.” Schaefer v. … Douglas County Assessor 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.

Stonebridge Life Insurance v. Department of Revenue

18 Or. Tax 461 · Oregon Tax Court · Apr 20, 2006

State v. … Brown v. Oregon State Bar, 293 Or 446, 449 , 648 P2d 1289 (1982).

Perkins v. Department of Revenue

15 Or. Tax 381 · Oregon Tax Court · Sep 19, 2001

In Willamette Univ. v. … Freightliner Corp. v.

Roofener v. Washington County Assessor

Oregon Tax Court · Jun 24, 2016

See ORS 305.275(3) (providing that an appeal to the Magistrate Division is an appeal “from an order of the board”); ORS 305.280(4) (providing 30 days to appeal a BOPTA order to the Magistrate Division). … See Richardson v. Dept. of Rev., __OTR__ (Feb 19, 2016) (slip op at 2) (“As taxpayers did not appeal * * * to the appropriate BOPTA in the appropriate year, this route to relief is foreclosed.”).

Methvin v. Marion County Assessor

Oregon Tax Court · Nov 27, 2012

Plaintiffs appealed to the Marion County Board of Property Tax Appeals (Board) and the Board reduced the RMV to $105,000. (Id. at 4.) … Feves v. Dept. of Rev., 4 OTR 302, 312 (1971). Plaintiffs “must establish by competent evidence what the appropriate value of the property was as of the assessment date in question.” Woods v.

D. R. Johnson Lumber Co. v. Department of Revenue

12 Or. Tax 429 · Oregon Tax Court · May 3, 1993

Refrigeration v. Tax Com., 242 Or 217, 220-21 , 408 P2d 937 (1965). … Simplot Co. v. Dept. of Rev., 12 OTR 391, 393-94 (1993), for a discussion of “elected value.”

Lane County Asse. v. Clebob Seattle Inv., Tc-Md 100128d (or.tax 2-22-2011)

Oregon Tax Court · Feb 22, 2011

DECISION Plaintiff appeals the Lane County Board of Property Tax Appeals Real Property Order, dated February 9, 2010, concluding that the 2009-10 real market value of property identified as Account 1263985 (subject property … Richardson v. Clackamas County Assessor , TC-MD No 020869D, WL 21263620, at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev ., 13 OTR 343 , 345 (1995)).

Kerr v. Multnomah County Assessor

Oregon Tax Court · Feb 21, 2013

Brashnyk v. … Martin v. Dept. of Rev., 8 OTR 141, 147 (1979); see Metzger v.

Jefferson Cty. Assessor v. Siegenhagen, Tc-Md 100375c (or.tax 10-14-2011)

Oregon Tax Court · Oct 14, 2011

Id. ; Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971) (citation omitted). … Corp. v. Dept. of Rev. , 16 OTR 9 , 11 (2001); Price v. Dept. of Rev. , 7 OTR 18 , 25 (1977).

Utah Construction & Mining Co. v. Commission

3 Or. Tax 385 · Oregon Tax Court · Feb 14, 1969

The case of Butter Brothers v. McColgan, 315 US 501 , 62 S Ct 701 , 86 L ed 991 (1942), cited by defendant is not applicable. … The defendant also relies on the case of Western Contracting Corp. v. State Tax Comm., 18 Utah2d 23, 414 P2d 579 (1966).

Fred Hodecker Inc. v. Deschutes Cty Assr., Tc-Md 070343b (or.tax 2-13-2008)

Oregon Tax Court · Feb 13, 2008

The Plaintiff did file an appeal with the Board of Property Tax Appeals in Deschutes County. Plaintiff also had an appraisal performed on the property by Dana L. Bratton, M.A.I. … In Banks v. Multnomah County Assessor , TC-MD No 000349E (July 31, 2000), it was been held that: "[W]hen a property is subdivided or partitioned, the whole parcel is considered affected by the division.

Eichorn v. Yamhill County Assessor

Oregon Tax Court · Sep 30, 2022

On September 5, 2007, the Yamhill County Board of Commissioners (Board) enacted Ordinance 814, which approved the request and agreed to designate the property as nonresource land. (Ex B at 10; Ex Q at 2.) … In Angel v.

Shaw v. Deschutes County Assessor, Tc-Md 090277b (or.tax 12-15-2009)

Oregon Tax Court · Dec 15, 2009

Upon a review by the Deschutes County Board of Property Tax Appeals, the RMV was reduced to $154,000; the MAV was not changed. … The MAV is usually an historic computation that cannot be adjusted by an assessor or this court. 2 In Gall v.

Cicero v. Deschutes County Assessor, Tc-Md 090315b (or.tax 6-12-2009)

Oregon Tax Court · Jun 12, 2009

For the 2008-09 tax year, Plaintiffs appealed to the Deschutes County Board of Property Tax Appeals (BOPTA). The real market value (RMV) for the property was reduced from $930,650 to $701,350. … 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.

Clackamas County Assessor v. Drebes

Oregon Tax Court · Dec 3, 2013

Defendants appealed that value to the Board and the Board reduced the RMV to $350,000. (Id.) The maximum assessed value (MAV) is $520,637. (Id.) … Kryl v.

Pacificorp v. Dept. of Rev.

Oregon Tax Court · Sep 29, 2023

See Vance v. … Ry. v.

Davis v. Multnomah County Assessor

Oregon Tax Court · Dec 3, 2013

Jeff Brown, Residential Appeals Lead Appraiser, appeared on behalf of Defendant. … Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990).