Case law

Grotjohn v. Klamath County Assessor, Tc-Md 090686c (or.tax 8-20-2009)

Oregon Tax Court · Aug 20, 2009

See e.g. , Paris v. Dept. of Rev. , TC 4831, WL 4801342 (Order 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. … Gall v. Dept. of Rev. , 17 OTR 268 , 270 (2003).

Health Net, Inc. v. Dept. of Rev.

22 Or. Tax 128 · Oregon Tax Court · Sep 9, 2015

See Mastriano v. Board of Parole, 342 Or 684, 693, 159 P3d 1151, 1155 (2007) (legislators presumed to enact laws “in light of existing judicial decisions that have a direct bearing on those statutes”); Rorick v. … (citing Hale v. State Board, 302 US 95, 101, 58 S Ct 102, 103, 82 L Ed 72).

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.

Mark v. Department of Revenue

14 Or. Tax 467 · Oregon Tax Court · May 26, 1998

Meeks v. Dept. of Rev., 7 OTR 113, 117 (1977). The court has examined the documents that provide the factual basis for the parties’ motions for summary judgment. … The only difference in result is that taxpayer had to appeal first to the county board of equalization before appealing to the Department of Revenue.

Lindquist v. Yamhill County Assessor

Oregon Tax Court · Sep 3, 2015

Parks Westsac L.L.C. v. Dept. of Rev., 15 OTR 50, 52 (1999). This court has consistently held that ORS 305.275 requires that a taxpayer’s requested relief “result in a tax savings.” DN Properties LLC v. … Benton County Assessor, TC-MD 050485C at 2 (2004) see also, Jain v.

Kirby and Elder v. Dept. of Rev.

4 Or. Tax 213 · Oregon Tax Court · Dec 1, 1970

Plaintiffs cite U.S. v. … In addition to Bibb and Logan, supra, see Doric Apartment Co. v. Commissioner, 32 BTA 1187 (1935), Brown v. Commissioner, 26 BTA 781 (1932), Munkers v. Commission, 3 OTR 95 (1967), and U.S. v. Eversman, supra.

Larsen v. Multnomah County Assessor

Oregon Tax Court · Nov 5, 2012

) ) Plaintiff, ) TC-MD 120180C ) v. … Defendant was represented by Barry Dayton and Jeff Brown, appraisers with the Multnomah County Assessor’s office.

Southern Oregon Health Service, Inc. v. Commission

3 Or. Tax 283 · Oregon Tax Court · Oct 11, 1968

Co. v. Lederer, supra. … Co. v.

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.

3D Logics, LLC v. Washington County Assessor

Oregon Tax Court · Mar 8, 2023

Defendant’s representative advised Plaintiff to file an appeal with the Board of Property Tax Appeals (BOPTA) on or before the filing deadline of December 31st. … See Nat'l Metallurgical Corp. v. Dept. of Rev., 7 OTR 142, 144-45 (1977), aff'd, 282 Or 317, 577 P2d 941 (1978); Wong v. Clackamas Cty.

King v. Columbia County Assessor

Oregon Tax Court · Jun 30, 2022

See ORS 305.275(4) (permitting appeal by “[a] county assessor who is aggrieved by an order of the county board of tax appeals” (emphasis added)); see also Bear Creek Plaza v. Dept. … Harder v.

Rafnel v. Multnomah County Assessor, Tc-Md 080331b (or.tax 11-28-2008)

Oregon Tax Court · Nov 28, 2008

Plaintiffs did not appeal those additions to the 2006-07 Multnomah County Board of Property Tax Appeals (BOPTA). … Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 (1999). III.

Foundation of Human Understanding v. Department of Revenue

9 Or. Tax 429 · Oregon Tax Court · Apr 9, 1984

Justice Douglas, in United States v. … This court, in Archdiocese of Portland v.

Wright v. Department of Revenue

12 Or. Tax 494 · Oregon Tax Court · Aug 3, 1993

After public notice and hearing on December 12, 1988, the Columbia County Board of Adjustment approved the variance and adopted the findings, conclusions and conditions stated in the staff report. … Douglas County v. Dept. of Rev., 12 OTR 243 (1992), aff’d 316 Or 383 , 852 P2d 181 (1993). The dispute in this case arises from the staff report prepared for the Planning Commission.

Jeld-Wen Inc. v. Marion County Assessor

Oregon Tax Court · Jul 31, 2013

JELD-WEN INC., ) ) Plaintiff, ) TC-MD 130005N ) v. … Defendants requested dismissal of Plaintiff’s appeal of Account R34113 for the 2012-13 tax year because Plaintiff failed to timely appeal that account to the board of property tax appeals as required by ORS 305.275(3).

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).

Isaac Frankel v. Multnomah County Assessor

Oregon Tax Court · Oct 24, 2012

Defendant was represented by Barry Dayton, Oregon Registered Appraiser, and Jeff Brown, a supervising appraiser with the Multnomah County Assessor’s office. II. … Feves v. Dept. of Rev., 4 OTR 302, 312 (1971) (citation omitted). If the taxpayer bearing the burden of proof fails to sustain that burden, the court’s final order will sustain the value on the tax roll. Cf. Reed v.

Van Buren v. Lane County Assessor

Oregon Tax Court · Dec 9, 2013

Krehbiel testified that the subject property received an adjudicated real market value for the 2003-04 tax year following an appeal to the board of property tax appeals (board). (See Def’s Ex A.) … He testified that the subject property’s 2008-09 and 2012-13 real market values were appealed to the board, but the board did not reduce those real market values. (Id.)

Isaac Frankel v. Multnomah County Assessor

Oregon Tax Court · Oct 24, 2012

Defendant was represented by Barry Dayton, Oregon Registered Appraiser, and Jeff Brown, a supervising appraiser with the Multnomah County Assessor’s office. II. … Feves v. Dept. of Rev., 4 OTR 302, 312 (1971) (citation omitted). If the taxpayer bearing the burden of proof fails to sustain that burden, the court’s final order will sustain the value on the tax roll. Cf. Reed v.