Case law

Schmidt v. Harney County Assessor

Oregon Tax Court · Nov 2, 2015

Plaintiff appealed the RMV to the county board of property tax appeals (Board) and the Board sustained the assessor’s values. (Id.) … In Allen v.

Southern Oregon Health Service, Inc. v. Commission

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

Co. v. Lederer, supra. … Co. v.

Bulldog Financial v. Lane County Assessor, Tc-Md 080211b (or.tax 11-28-2008)

Oregon Tax Court · Nov 28, 2008

*Page 2 For the 2007-08 tax year, Plaintiff appealed to the Lane County Board of Property Tax Appeals (BOPTA) and received a reduction in the land's RMV. … In Taylor v. Clackamas County Assessor (I) , the Tax Court held: "It is important to point out that maximum assessed value is an arbitrary limit.

Strader v. Clatsop County Assessor, Tc-Md 090834c (or.tax 9-9-2009)

Oregon Tax Court · Sep 9, 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).

Gilmore Steel Corp. v. Department of Revenue

9 Or. Tax 210 · Oregon Tax Court · Sep 16, 1982

In ASARCO, Inc. v. … Keyes v. Chambers et al., 209 Or 640, 661 , 307 P2d 498 (1957).

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.

James v. Multnomah County Assessor

Oregon Tax Court · Mar 4, 2014

Appearing for Defendant Multnomah County Assessor (County) were Jeff Brown and Barry Dayton, appraisers with the assessor’s office. … The Department notes that in Dept. of Rev. v.

Jones v. Jefferson County Assessor

Oregon Tax Court · Dec 16, 2011

Plaintiffs appealed to the County Board of Property Tax Appeals (Board) and the Board reduced the RMV and AV to $1,700,000. (Id.) … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971); see also Riley Hill General Contractor v.

Reorganized Church of Jesus Christ of Latter Day Saints v. Department of Revenue

6 Or. Tax 510 · Oregon Tax Court · Sep 15, 1976

In making its decision, the defendant relied on the authority of two cases: Willamette Univ. v. Tax Com., 245 Or 342 , 422 P2d 260 (1966), aff’g 2 OTR 246 (1965); and Eman. Luth. Char. Bd. v. … DePaul v. Dept. of Rev., 272 Or 360 , 537 P2d 69 (1975), in an ORS 307.130 case, are satisfied here.

Northwest Earth Institute v. Multnomah County Assessor

Oregon Tax Court · Nov 7, 2016

NWEI has no private owners, but maintains a board and a staff. (Ptf’s Mot Summ J at 8.) … NWEI is a nonprofit corporation that has no private owners, but maintains a board and a staff. There is also no evidence that the board or the staff received any extra benefits, which could be considered private gain.

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.)

Industrial Space Associates v. Marion County Assessor

Oregon Tax Court · Oct 7, 2013

INDUSTRIAL SPACE ASSOCIATES, ) ) Plaintiff, ) TC-MD 130023N ) v. … Defendant moved to dismiss Plaintiff’s appeal for the 2012-13 tax year, asserting that Plaintiff’s appeal should have been filed with the board of property tax appeals rather than directly with this court.

Young v. Jackson County Assessor

17 Or. Tax 78 · Oregon Tax Court · Aug 9, 2002

Plaintiffs’ *82 plans to board horses on the property, or to breed koi, are insufficient. Preparatory activities are never enough to qualify as a current farm use of the land. ORS 308A.056(1). … An absence of farm use is inconsistent with the special assessment, as in Taylor v. Dept. of Rev., 6 OTR 496 (1976), Ameral v. Dept. of Rev., 14 OTR 56 (1996), and *86 Baker v.

Beal v. Oregon Department of Revenue

13 Or. Tax 54 · Oregon Tax Court · Apr 29, 1994

Dennehy v. City of Gresham, 12 OTR 194 (1992). 2 By notice dated October 9, 1992, intervenor certified its tax levy for the 1992-93 fiscal year. … ORS 294.305 to 294.520, 294.555 and 294.565 or any other law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section and ORS 310.070. “(2) The county assessor, county court, board

Lane County Assessor v. Fire and Water LLC

Oregon Tax Court · Jan 24, 2012

Richardson v. Clackamas County Assessor, TC-MD No 020869D, WL 21263620 at *2 (Mar 26, 2003) (citing Gangle v. … STC Submarine, Inc. v. Dept, of Rev., 13 OTR 14, 18 (1994).

Schopmeyer v. Multnomah County Assessor

Oregon Tax Court · May 29, 2015

, ) ) Plaintiff, ) TC-MD 150130N ) v. … Plaintiff attached to his Complaint a property tax statement and Board of Property Tax Appeals Order reflecting the addition of $312,580 in exception real market value for the subject property for tax year 2014-15.

Crewse v. Dept. of Rev.

Oregon Tax Court · Jan 9, 2024

) ) Plaintiffs, ) TC-MD 220388G ) v. … OAR 150-316-0185(2) defines various terms used in ORS 316.127(1), including “crew member” and “vessel”: “(b) ‘Member of a crew’ or ‘crew member’ is an individual carried on board a vessel who is not

Tilbury v. Multnomah County

13 Or. Tax 157 · Oregon Tax Court · Oct 18, 1994

Smith v. Multnomah County Board of Commissioners, 318 Or 302 , 865 P2d 356 (1994). The matter is before the court on cross motions for summary judgment. … In Mathews v.

Tri-Pass Ski Club v. Lane Cnty. Assessor, Tc-Md 090031c (or.tax 2-11-2011)

Oregon Tax Court · Feb 11, 2011

Shields v. Dept. of Rev. , 266 Or 461 , 471 , 513 P2d 784 (1973) (citation omitted). In this case, there are other indicia of ownership. … members on the trailer waiting list reject the site, the President will notify Member and Member must, within 14 days, either remove their trailer from Tri-Pass property or determine a new selling price, to be approved by the Board

Maytag Corp. v. Department of Revenue

12 Or. Tax 502 · Oregon Tax Court · Aug 26, 1993

In June, 1983, the United States Supreme Court decided Container Corp. v. Franchise Tax Board, 463 US 159 , 103 S Ct 2933 , 77 L Ed 2d 545 (1983). … Allied Signal v.