Case law

General Property Group LLC v. Jackson County Assessor

Oregon Tax Court · Jun 7, 2016

Plaintiff appealed to the Jackson County Board of Property Tax Appeals (Board), and the Board reduced the real market value to $283,240, a reduction of $222,630. … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002)).

Cascade Door/Window & Const. Co. v. Department of Revenue

Oregon Tax Court · Jul 17, 2012

Feves v. Dept. of Rev., 4 OTR 302, 312 (1971). When the “evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *.” Reed v. … Lowry v. Commissioner, 86 TCM (CCH) 198, WL 21752430 at *4 (2003), citing Allan v. Comm’r, 86 TC 655, 659 (1986), aff’d 856 F2d 1169, 1172 (8th Cir 1988).

Calabria v. Clackamas County Assessor, Tc-Md 100360b (or.tax 3-16-2011)

Oregon Tax Court · Mar 16, 2011

Plaintiffs challenge the exception real market value in the amount of $93,770 determined by the Washington County Board of Property Tax Appeals. ( Id. at 2.) … 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)).

Johnson v. Washington County Assessor, Tc-Md 100310c (or.tax 3-30-2011)

Oregon Tax Court · Mar 30, 2011

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)). … Schaefer v. Dept. of Rev ., TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev. , 4 OTR 302 (1971)). This court has stated that "it is not enough for a taxpayer to criticize a county's position." Poddar v.

Mhlin v. Benton County Assessor, Tc-Md 090788b (or.tax 5-12-2010)

Oregon Tax Court · May 12, 2010

Plaintiff appeals from Orders of the Benton County Board of Property Tax Appeals (BOPTA). … 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.

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).

Barnes v. Multnomah County Assessor

Oregon Tax Court · Dec 2, 2025

Plaintiffs initially cited “Ellison v. … ORS 311.205(2)(a); see also Myslony v.

Winema Ranch, Inc. v. Klamath County Assessor

Oregon Tax Court · Jul 23, 2014

Robert Camel Contracting, Inc. v. Krautscheid, 205 Or App 498, 504, 134 P3d 1065 (2006). … The two cases were Benjamin Franklin Savings & Loan Ass’n v. Department of Revenue, 310 Or 651, 670-671, 801 P2d 771 (1990), and Bell v. Department of Revenue, TC 5089, 2012 WL 3192791 at *1 (Aug 7, 2012).

Atkins v. Department of Revenue

13 Or. Tax 65 · Oregon Tax Court · May 4, 1994

OREGON’S LIMITED REMEDY UNDER RAGSDALE In Ragsdale v. … McGregor v.

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.

Ev. Lutheran Good Samaritan Society v. Department of Revenue

5 Or. Tax 14 · Oregon Tax Court · Feb 10, 1972

Hamilton v. Corvallis Hosp. Ass’n, 146 Or 168 , 30 P2d 9 (1934); Benton Co. v. … See Waller v.

Lake Creek v. Jefferson County Assessor and Dept. of Rev.

Oregon Tax Court · Jan 26, 2017

The appeal under this section is from an order of the board as a result of the appeal filed under ORS 309.100 or from an order of the board that certain corrections, additions to or changes in the roll be … /GECC v.

Central Electric Cooperative, Inc. v. Department of Revenue

12 Or. Tax 411 · Oregon Tax Court · Apr 9, 1993

Keyes v. Chambers, 209 Or 640 , 307 P2d 498 (1957). Plaintiff must clearly bring itself within the statute. … DeFazio v. WPPSS, 296 Or 550, 558 , 679 P2d 1316 (1984). 2 Chemical Bank v. WPPSS, 102 Wash 2d 874, 691 P2d 524 (1984).

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.

Robinson Cros. v. Washington Cty. Assr., Tc-Md 080302b (or.tax 12-11-2009)

Oregon Tax Court · Dec 11, 2009

See Freitag v. Dept. of Rev. , 19 OTR 203 (2007). Merely attacking the conclusion of the county does not provide evidence that would independently support the owner's requested RMV. … CONCLUSION The valuation set by the Washington County Board of Property Tax Appeals is excessive. Plaintiff is entitled to a correction and reduction.

Metke v. Jefferson County Assessor

Oregon Tax Court · Sep 7, 2016

A review of Plaintiff’s materials shows the Jefferson County Board of Property Appeals Order of Dismissal was mailed to Plaintiff on March 9, 2016. Plaintiff’s Complaint was filed on May 9, 2016. … ORS 305.410; Sanok v. Grimes, 294 Or 684, 662 P2d 693 (1983).

In Re D. R. Johnson Lumber Co.

8 Or. Tax 213 · Oregon Tax Court · Nov 2, 1979

(Usually these records related to volume and costs for thousand board feet log scale for logs and volume and costs for thousand board feet lumber tally for lumber products and tons or units for byproducts.)” Mr. … Hoefle v. Commissioner, 114 F2d 713 (6th Cir 1940), 40-2 USTC ¶ 9673 , 25 AFTR 703. A similar decision was reached in Sanford v. Commissioner, 412 F2d 201 (2d Cir 1969), 69-2 USTC ¶ 9491 , 24 AFTR2d 69-5021.

A-1 Hospitality v. Hood River County, Tc-Md 100592c (or.tax 5-6-2011)

Oregon Tax Court · May 6, 2011

The county board of property tax appeals (BOPTA) sustained that value. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). Plaintiff has submitted valuation evidence; Defendant has not. Plaintiff's evidence, while not perfect, does tend to support the requested value of $75,000.

Hansen v. Department of Revenue, Tc-Md 081122d (or.tax 9-29-2009)

Oregon Tax Court · Sep 29, 2009

INDOPCO, Inc. v. Comm'r , 503 US 79 , 84 , 112 SCt 1039 , 11 LEd 2d 226 (1992). … Haeder v. Comm'r , 81 TCM (CCH) 987, WL 40100 (2001).

Froehlich v. Wasco County Assessor, Tc-Md 100219c (or.tax 5-26-2010)

Oregon Tax Court · May 26, 2010

The county board of property tax appeals (BOPTA) sustained the assessor's RMV of $558,790. The maximum assessed value (MAV) is $261,076. … Paris v. Dept. of Rev. , TC 4831, WL 4801342 (Nov. 5, 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).