Case law

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.

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.

Gall v. Department of Revenue

18 Or. Tax 292 · Oregon Tax Court · Jun 16, 2005

Taxpayers initially appealed to the Board of Property Tax Appeals (BOPTA). Their hearing before BOPTA occurred on March 1, 2005, and they received the BOPTA ruling shortly thereafter. … See Phillips v.

Ellis v. Lorati

14 Or. Tax 525 · Oregon Tax Court · Feb 23, 1999

PGE v. Bureau of Labor and Industries, 317 Or 606, 611 , 859 P2d 1143 (1993). … As noted by the Supreme Court in Coultas v.

Corvallis Country Club v. Department of Revenue

10 Or. Tax 302 · Oregon Tax Court · Oct 27, 1986

Pratum Co-Op Whse. v. Dept. of Rev., 6 OTR 130 (1975). Here, the court agrees with the department standard. … Price v. Dept. of Rev., 7 OTR 18, 25 (1977). Plaintiff claims that any error in excess of 20 percent difference constitutes a gross error.

Okada Fam. v. Multnomah County Assessor, Tc-Md 100450c (or.tax 9-16-2010)

Oregon Tax Court · Sep 16, 2010

Plaintiff appealed from an unfavorable decision of the county board of property tax appeals (BOPTA) for the 2009-10 tax year. … Paris v. Dept. of Rev. , 19 OTR 519 (2008), Sherman v. Dept. of Rev. , 17 OTR 322 (2004), Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000), Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 , 52 (1999), Oden-Orr v.

Mathias v. Department of Revenue

11 Or. Tax 347 · Oregon Tax Court · Apr 10, 1990

Tompkins v. District Boundary Board, 180 Or 339, 350 , 177 P2d 416 (1947). Further, if plaintiffs are to prevail they must show that the statute is unconstitutional “beyond a reasonable doubt.” … Smith et al v. Columbia County et al, supra; State v. Kozer, 116 Or 581 , 242 P 621 (1926).” Huckaba v. Johnson, 281 Or 23, 26 , 573 P2d 305 (1978).

Mantei v. Lincoln County Assessor

Oregon Tax Court · Oct 31, 2017

Plaintiff appealed to the Lincoln County Board of Property Tax Appeals (Board) and the Board sustained Defendant’s real market value. (Am Compl at 2.) … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). Plaintiff “must provide competent evidence of the [real market value] of [his] property.” Woods v. Dept. of Rev., 16 OTR 56, 59 (2002).

Sherman v. Department of Revenue

17 Or. Tax 319 · Oregon Tax Court · Jan 30, 2004

Sherman v. Dept. of Rev., 17 OTR 132 (2003). … ANALYSIS Taxpayers still have not pleaded that they owned riparian rights or that such rights were in the tax account as to which the prior proceedings in this matter, including at the board of property tax appeals, were

Witherrite v. Umatilla County Assessor

Oregon Tax Court · Sep 15, 2021

Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). “[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *.” Reed v. … Kem v. Dept. of Rev., 267 Or. 111, 114, 514 P.2d 1335 (1973) (citations omitted).

Garton and Associates Realtors, LLC v. Umatilla County Assessor

Oregon Tax Court · Sep 15, 2021

Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). “[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *.” Reed v. … Kem v. Dept. of Rev., 267 Or. 111, 114, 514 P.2d 1335 (1973) (citations omitted).

Hochstein v. Lane County Assessor, Tc-Md 070351 (or.tax 2-13-2008)

Oregon Tax Court · Feb 13, 2008

Upon review, that value was reduced to $271,080 by the Lane County Board of Property Tax Appeals (BOPTA). Plaintiffs have appealed to this court and seek a reduction 1 in the RMV of the improvements. … Bohlin v. Lane County , TC-MD No 060249D (Sept 27, 2006). There is rarely a market for partially completed structures. Watkins v. Dept. of Rev. , 14 OTR 227 , 229 (1997).

Franchi v. Lincoln County Assessor, Tc-Md 100271c (or.tax 9-16-2010)

Oregon Tax Court · Sep 16, 2010

Plaintiff has not appealed the structures RMV, which the county board of property tax appeals (BOPTA) reduced from $306,020 to $216,470. A hearing on the matter was held by telephone August 10, 2010. … See generally ORS 308.146(2) 1 (providing that AV is the lesser of RMV or MAV); Gall v.

Linstrom v. Lincoln County Assessor

Oregon Tax Court · May 2, 2023

Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). … ORS 305.490(3); Wihtol v. Dept. of Rev., 21 OTR 260, 267-68 (2013).

Glasser v. Douglas County Assessor

Oregon Tax Court · Dec 3, 2013

He testified that, after he inspected the subject property in preparation for the board of property tax appeals (board) hearing, he determined that the subject property is a “class 5+” house, and therefore recommended a … Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990).

Karge v. Clackamas County Assessor, Tc-Md 100167b (or.tax 12-10-2010)

Oregon Tax Court · Dec 10, 2010

Richardson v. Clackamas County Assessor , TC-MD No 020869D, WL 21263620 *3 (Mar 26, 2003). … 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.

City of Seattle I v. Dept. of Rev.

20 Or. Tax 408 · Oregon Tax Court · Dec 27, 2011

In their filings with the court, taxpayers asserted that the Eugene Water and Electric Board (EWEB) was a party to a COA but not subject to tax. … V.

Sal La Sea District Improvement Co. v. Department of Revenue

7 Or. Tax 436 · Oregon Tax Court · May 1, 1978

ORS 554.270(1) does give authority to the improvement district, "[w]henever the board of directors of the corporation shall by resolution determine that it is to the best interest of the corporation, * * * for the works and … Emanuel Lutheran Char. v. Dept. of Rev., 4 OTR 410, 415 (1971). Taxation is the rule, exemption the exception.

Blowers v. Jackson County Assessor

Oregon Tax Court · Nov 19, 2012

Blowers determined a gross rent multiplier of seven percent based on a summary of five apartment sales in Jackson County provided by Defendant at the board of property tax appeals (board) hearing. … Allen v. Dept of Rev., 17 OTR 248, 253 (2003).