Case law

Cole v. Dept. of Rev.

Oregon Tax Court · Nov 13, 2024

In 2019, Plaintiff volunteered at Northgate Wesleyan Church as a pianist, an audio-visual assistant, and as a board member. … Danielson v. Dept. of Rev., TC-MD 160282C, WL 5158730 at *3 (Or Tax M Div Nov 7, 2017) (quoting Brenner v. Dept. of Rev., 9 OTR 299, 306 (1983)) (internal citations omitted).

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).

Kraus v. Multnomah County Assessor, Tc-Md 080537b (or.tax 9-19-2008)

Oregon Tax Court · Sep 19, 2008

Upon appeal to the Multnomah County Board of Property Tax Appeals (BOPTA), the RMV was reduced to $784,000 and the MAV was sustained. … *Page 3 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.

Herring v. Linn County Assessor, Tc-Md 080337b (or.tax 8-5-2008)

Oregon Tax Court · Aug 5, 2008

Plaintiff appeals from an Order of the Linn County Board of Property Tax Appeals (BOPTA). The RMV of Plaintiff's residence was sustained at $327,880; the maximum assessed value (MAV) was sustained at $235,348. … See Rajneesh Foundation v. McGreer , 303 Or 139 , 142 , 734 P2d 871 (1987) (stating that "a default establishes only the truth of the factual allegations contained in the complaint * * *.").

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.

Scott v. Multnomah County Assessor, Tc-Md 100415c (or.tax 9-13-2010)

Oregon Tax Court · Sep 13, 2010

Plaintiff appealed from an unfavorable decision of the county board of property tax appeals (BOPTA) for the 2009-10 tax year. … See Gall v. Dept. of Rev. , 17 OTR 268 , (2003) (stating that "[u]nder Measure 50 and the statutes implementing it, there is no linkage between the RMV and MAV.")

Lane County Assessor v. McCabe Trust, Tc-Md 110176d (or.tax 6-15-2011)

Oregon Tax Court · Jun 15, 2011

PGE , 317 Or at 611 ; State v. Gaines , 346 Or 160 , 171 , 206 P3d 1042 (2009). … Preble v. Dept. of Rev. , 331 Or 320 , 324 , 14 P3d 613 (2000) (citations omitted.)

Lincoln County Assessor v. Richmond

Oregon Tax Court · Jul 7, 2015

Preble v. Dept. of Rev., 331 Or 320, 324, 14 P3d 613 (2000) (citations omitted). … In Multnomah County v. Dept of Rev.

Enter. for Empl. Educ. v. Marion County, Tc-Md 070841c (or.tax 10-16-2008)

Oregon Tax Court · Oct 16, 2008

North Harbour Corp. v. Dept. of Rev. , 16 OTR 91 , 95 (2002). … As the court noted in Oregon Stamp Society v.

YWCA of Greater Portland v. Multnomah County Assessor

Oregon Tax Court · Apr 8, 2013

GREATER PORTLAND, ) ) Plaintiff, ) TC-MD 130021D ) v. … Multnomah County Assessor v. Portland Development Commission (Portland Development Commission), TC 5008, WL 5925128 at *2 (Nov 29, 2011.)

YWCA of Greater Portland v. Multnomah County Assessor

Oregon Tax Court · Apr 8, 2013

GREATER PORTLAND, ) ) Plaintiff, ) TC-MD 130020D ) v. … Multnomah County Assessor v. Portland Development Commission (Portland Development Commission), TC 5008, WL 5925128 at *2 (Nov 29, 2011.)

Matzke v. Multnomah County Assessor, Tc-Md 100265b (or.tax 12-10-2010)

Oregon Tax Court · Dec 10, 2010

The Multnomah County Board of Property Tax Appeals (BOPTA) reduced Defendant's original total RMV of $543,080 downward to $470,000. Plaintiff now seeks a reduction to $322,000 RMV. … 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.

Lane Cty. Ass. v. Pierce Testamentary Tr., Tc-Md 110147d (or.tax 6-15-2011)

Oregon Tax Court · Jun 15, 2011

PGE , 317 Or at 611 ; State v. Gaines , 346 Or 160 , 171 , 206 P3d 1042 (2009). … Preble v. Dept. of Rev. , 331 Or 320 , 324 , 14 P3d 613 (2000) (citations omitted.)

Lane Cty. Ass. v. Springfield Prof. Buil., Tc-Md 110137d (or.tax 6-15-2011)

Oregon Tax Court · Jun 15, 2011

PGE , 317 Or at 611 ; State v. Gaines , 346 Or 160 , 171 , 206 P3d 1042 (2009). … Preble v. Dept. of Rev. , 331 Or 320 , 324 , 14 P3d 613 (2000) (citations omitted.)

Kentrox v. Dept. of Rev.

19 Or. Tax 340 · Oregon Tax Court · Jul 5, 2007

Taxpayer did not timely appeal its 1999-2000 property tax assessment to the Board of Property Tax Appeals. … See also Resolution Trust Corp. v.

D.E. Shaw Renewable Investments, LLC v. Dept. of Rev.

25 Or. Tax 58 · Oregon Tax Court · Apr 25, 2022

See Domagalla v. … Charter Communications v.

Willamette Estates II LLC v. Marion County Assessor and Department of Revenue

Oregon Tax Court · Nov 8, 2012

Id.; see generally Dickenson v. … That decision was consistent with Nepom v.

Stevens v. Department of Revenue

9 Or. Tax 141 · Oregon Tax Court · Mar 10, 1982

Sabin v. Dept. of Rev., 270 Or 422, 425-426 , 528 P2d 69 (1974). … Riensche v. Dept. of Rev., 8 OTR 304, 322 (1980). Mr. Dawell has not done so.

I-105 Secure Storage v. Lane Cnty. Assessor, Tc-Md 100150 (or.tax 3-24-2011)

Oregon Tax Court · Mar 24, 2011

On rebuttal, Schaffner testified that another appraiser for Defendant agreed to a 30 percent vacancy factor at a 2009 board of property tax appeals (board) hearing involving another one of Schaffner's properties after initially … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). Plaintiff "must establish by competent evidence what the appropriate value of the property was as of the assessment date in question." Woods v.

Parkhurst v. Dept. of Revenue

4 Or. Tax 586 · Oregon Tax Court · Dec 15, 1971

Oregon has continuously, since the decision in Benevolent Society v. … Corbett Inves’t Co. v. State Tax Com., 181 Or 244, 250 , 181 P2d 130 (1947). For an extensive list of authorities on the question of strict construction of exemption statutes, see Emanuel Lutheran Char. v.