Case law

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).

Crunchie v. Multnomah County Assessor, Tc-Md 080271b (or.tax 9-5-2008)

Oregon Tax Court · Sep 5, 2008

Plaintiff did not appeal those additions to the 2006-07 Multnomah County Board of Property Tax Appeals (BOPTA). … Costa v. Josephine County Assessor , TC-MD No 070644E (Oct 29, 2007).

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).

Wacker v. Dept. of Rev.

Oregon Tax Court · Mar 6, 2026

It held as follows with regard to unsubstantiated entertainment expenses: “Absolute certainty in such matters is usually impossible and is not necessary; the Board should make as close an approximation as it … Vanicek v. Comm’r, 85 TC 731, 742–43 (1985).

Donald M. Drake Co. v. Department of Revenue

4 Or. Tax 552 · Oregon Tax Court · Oct 26, 1971

In 1967, the State Board of Equalization of California demanded that the taxpayer’s 1967 return in that state be filed on a unitary basis. … Utah Const. & Mining v. Commission, 3 OTR 385, 391 (1969).)

Leaper v. Dept. of Revenue

19 Or. Tax 388 · Oregon Tax Court · Jan 16, 2008

Plaintiff Janine Leaper (taxpayer) appeals a Multnomah County Board of Property Tax Appeals (BOPTA) determination that the 2005-06 real market value (RMV) of her land was $238,000 and that the RMV of an addition to her residence … Rivera v. Dept. of Rev. , 16 OTR 60 , 62 (2002) (citing Freightliner Corp. v. Dept. of Rev. , 5 OTR 270 , 279-90 (1973)). 2.

River Vale Limited Partnership v. Dept. of Rev.

24 Or. Tax 468 · Oregon Tax Court · Mar 10, 2021

See Kaady v. … See Eby v.

Schlumpberger v. Columbia County Assessor, Tc-Md 080601b (or.tax 10-24-2008)

Oregon Tax Court · Oct 24, 2008

Upon appeal to the Columbia County Board of Property Tax Appeals (BOPTA), those values were sustained. There is no exception value for new construction for that year. … Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 (1999). *Page 4 III.

Obsidian Self Storage LLC v. Deschutes County Assessor

Oregon Tax Court · Feb 12, 2025

This is closely related to the doctrine of estoppel.3 See River Place Partners, LLC v. … Id. citing Hoyt Street Properties v. Dept. of Rev., 18 OTR 313, 319 (2005) and Schellin v. Dept. of Rev., 15 OTR 126, 131 (2000). “There are many possibilities for misunderstanding with oral communication.” Mahler v.

Yarbrough v. Marion County Assessor, Tc-Md 090332b (or.tax 12-3-2010)

Oregon Tax Court · Dec 3, 2010

All the appeals are timely taken from orders of the Marion County Board of Property Tax Appeals (BOPTA). A trial was held on February 18, 2010. … 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.

Angel v. Multnomah County Assessor

Oregon Tax Court · Dec 18, 2014

) ) MULTNOMAH COUNTY ASSESSOR ) and MULTNOMAH COUNTY BOARD ) OF PROPERTY TAX APPEALS … Plaintiff states that “[t]he instant case is now moot following the ruling, favorable to Plaintiff, in Angel v. Assessor, TC No. 5126 (the ‘Regular Division Action’).

Salar v. Metro. Service Dist.

Oregon Tax Court · Sep 24, 2025

See, e.g., Beesley v. … See Dennehy v.

Lafayette Place Prop. v. Yamhill Cty., Tc-Md 090487b (or.tax 9-21-2010)

Oregon Tax Court · Sep 21, 2010

For the 2008-09 tax year at issue, the Yamhill County Board of Property Tax Appeals (BOPTA) set the real market value (RMV) at $1,481,607. *Page 2 Plaintiff, in its Complaint, seeks a reduction of RMV to $806,000. … 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.

Yee v. Clackamas County Assessor

Oregon Tax Court · Oct 10, 2012

The county board of property tax appeals (board) reduced the 2011-12 real market value to $276,000. (Id.) The 2011-12 maximum assessed value of the subject property is $255,428. (Id.) … He accepts the 2011-12 improvements real market value of $154,978, ordered by the board. (See id.) The 2011-12 land real market value of the subject property set by Defendant and sustained by the board is $121,022.

Hansen v. Lane County Assessor

Oregon Tax Court · Oct 31, 2014

Plaintiff appealed that value to the local county board of property tax appeals (Board), and the Board reduced the RMV slightly to $557,000. (Id.) … Magno v.

Kelley v. Washington County Assessor, Tc-Md 100293b (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.

Engelien v. Department of Revenue

8 Or. Tax 396 · Oregon Tax Court · Jun 9, 1980

The plaintiff alleged actual costs of $115 per thousand board feet (MBF) and contended that the logging costs allowed by the Department of Revenue of $105 per MBF were too low in his particular situation. … Capitol Greyhound Lines v. Brice, 339 US 542, 546 , 70 S Ct 806, 809 , 94 L Ed 1053, 1057 , 17 ALR2d 407, 411 (1950), quoted in Price v. Dept. of Rev., 7 OTR 18, 26 (1977).

Krebs v. Multnomah County Assessor, Tc-Md 080214b (or.tax 11-28-2008)

Oregon Tax Court · Nov 28, 2008

For the 2007-08 tax year, Plaintiffs appealed to the Multnomah County Board of Property Tax Appeals (BOPTA) and received a reduction in the property's real market value (RMV) and maximum assessed value (MAV). … 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.

AKS LLC v. Dept. of Rev.

Oregon Tax Court · Jul 5, 2017

Pacificorp v. Dept. of Rev., 11 OTR 463, 465 (1990). … Gettman v. Dept. of Rev., TC 3388, WL 300719 at *1 (Or Tax, Aug 5, 1993).

General Property Group LLC v. Jackson County Assessor

Oregon Tax Court · Jul 1, 2016

Plaintiff appealed to the county board of property tax appeals (Board), and the Board reduced the total real market value to $60,980, with the entire reduction coming off the bare land. (Id. at 2.) … Poddar v. Dept of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002)).