Case law

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.)

Hartman v. Douglas County Assessor, Tc-Md 080482c (or.tax 12-30-2008)

Oregon Tax Court · Dec 30, 2008

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)). … Watkins v. Dept. of Rev ., 14 OTR 227 , 230 (1997).

Clunes v. Clackamas County Assessor

Oregon Tax Court · Nov 14, 2012

Plaintiff successfully appealed to the Clackamas County Board of Property Tax Appeals (Board) and the Board reduced the RMV of the structures to $282,558, for a total RMV of $398,000. (Id.) … McKee v. Dept. of Rev., 18 OTR 58, 64 (2004).

Clackamas County Assessor v. Parker Development NW

Oregon Tax Court · Dec 7, 2012

of Property Tax Appeals (Board) and the Board issued an order on or about March 1, 2012, reducing the RMV from $451,202 to $235,000. … Magno v.

Linn-Benton Housing Authority v. Linn County Assessor

17 Or. Tax 1 · Oregon Tax Court · Apr 15, 2003

The question of whether vacant property qualifies for exemption was considered by the Oregon Supreme Court in Emanuel Lutheran Charity Board. … Charity Bd., 263 Or at 292 ; see also Willamette Univ. v.

State Ex Rel. D.R. Johnson Lumber Co. v. Department of Revenue

14 Or. Tax 186 · Oregon Tax Court · May 20, 1997

Ruonala v. Board County Comm., 212 Or 309, 317-18 , 319 P2d 898 (1957) (citations omitted). The department has “general supervision and control” over the property tax system. ORS 306.115(1). … The courts have distinguished *192 between cases where the agency is a “disinterested adjudicatory tribunal,” see Wasco County v.

Burr v. Multnomah County Assessor

Oregon Tax Court · Aug 19, 2013

Jeff Brown (Brown), Residential Appeals Lead Appraiser, appeared on behalf of Defendant. Michael Watson (Watson), Registered Appraiser 2, testified on behalf of Defendant. … Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990).

Sioantiam Lumber Co. v. State Tax Commission

2 Or. Tax 148 · Oregon Tax Court · May 12, 1965

. *149 Tlie board of equalization met in May and equalized the assessment rolls using the values placed on the property by the plaintiffs. … Co. v. Tax Com., 226 Or 543 , 359 P2d 98 , 360 P2d 926 (1961). The issue before this court is whether there was a time limit for the State Tax Commission to exercise its supervisory authority.

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.

Thornburgh v. Department of Revenue

4 Or. Tax 248 · Oregon Tax Court · Dec 14, 1970

The board *249 of equalization reduced the value to $25.50 an acre for a total of $17,340, which is the amount now on the roll. … Portland Canning Co. v. Tax Com., 241 Or 109 , 404 P2d 236 (1965).

Cai v. Multnomah County Assessor, Tc-Md 100205d (or.tax 1-11-2011)

Oregon Tax Court · Jan 11, 2011

Allen v. Dept. of Rev. , 17 OTR 248 , 252 (2003). … Poddar v. Dept. of Rev ., 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev ., 16 OTR 56 , 59 (2002) (citation omitted.)

Bylund v. Department of Revenue

7 Or. Tax 532 · Oregon Tax Court · Nov 30, 1978

The Lane County Board of Equalization reduced these land values to $35,320 for Tax Lot 300, and $79,460 for Tax Lot 1100, a total value of $114,780. … The Department of Revenue sustained the board of equalization values in its Order No. VL 77-786.

Willamette Factors, Inc. v. Department of Revenue

8 Or. Tax 400 · Oregon Tax Court · Aug 11, 1980

The plaintiff relies heavily upon the case of Tualatin Development v. Dept. of Rev., 256 Or 323 , 473 P2d 660 (1970), to support its position. … If taxes have been paid by the plaintiff in excess of those required by the tax roll as amended, the excess, with statutory interest thereon, shall be refunded to the plaintiff by the Board of County Commissioners of Clackamas

Clark v. Washington County Assessor

Oregon Tax Court · Mar 16, 2017

Plaintiff appealed that value to the county board of property tax appeals (Board), and the Board reduced the real market value to $337,000. (Ptf’s Ex 2.) … Miller v. Dept. of Rev., 327 Or 129, 958 P2d 833 (1998), (citing Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990)). Plaintiff relied upon an appraisal report prepared by Bernhardt.

McCarter v. Dept. of Rev.

Oregon Tax Court · Nov 30, 2015

June 3, 2011: The California Franchise Tax Board issued a Notice of Proposed Assessment for tax year 2007 to Plaintiffs. “4. … Defendant asserts that in Department of Revenue v. Washington Federal, Inc.

Vandiver v. Deschutes County Assessor, Tc-Md 080384d (or.tax 8-18-2008)

Oregon Tax Court · Aug 18, 2008

Plaintiff appealed the real market value of the subject property to the Board of Property Tax Appeals (BOPTA). … Kem v. Dept. of Rev ., 267 Or 111 , 114 , 514 P2d 1335 (1973). It is clear that "the sale of the subject property deserves considerable weight." Summerset Village Joint Venture v.

Hermo v. City of Lincoln City

12 Or. Tax 52 · Oregon Tax Court · Sep 13, 1991

ORS 294.485(2) provides: “The county assessor, county court, board of county commissioners, the Department of Revenue, Tax Supervising and Conservation Commission or 10 interested taxpayers may appeal to the Oregon Tax Court … See also NW Medical Lab. v. Good Samaritan Hospital, 309 Or 262, 268 , 786 P2d 718 (1990).

Aldrich v. Department of Revenue

4 Or. Tax 73 · Oregon Tax Court · Feb 17, 1970

See Brown v. Comm., 3 OTR 138 (1967). … Supply Corp. v. State Tax Com., 224 Or 556 , 356 P2d 939 (1960). Moreover, the ruling does not appear to be an accurate interpretation of the federal regulation.

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.

Linstrom v. Lincoln County Assessor

Oregon Tax Court · Apr 10, 2023

Becker 3 This finding is in accordance with prior cases regarding the subject property: Linstrom I, 2018 WL 6077843; Linstrom v. Dept. of Rev., 24 OTR 223 (2020) (Linstrom II); Linstrom v. … Feves v. Dept. of Rev., 4 OTR 302, 312 (1971). “Real market value is the standard used throughout the ad valorem statutes except for special assessments.” Richardson v. Clackamas Cty.