Case law

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

Sheikh v. Multnomah County Assessor

Oregon Tax Court · Dec 14, 2011

Plaintiff appealed those values to the Multnomah County Board of Property Tax Appeals (Board), and the Board sustained the values. Plaintiff then appealed to this court, requesting a reduction in the RMV to $474,900. … Feves v. Dept. of Rev., 4 OTR 302, 312 (1971); see also Riley Hill General Contractor, Inc. v.

AKS LLC v. Dept. of Rev.

23 Or. Tax 300 · Oregon Tax Court · Apr 18, 2019

See Pacificorp v. Dept. of Rev., 11 OTR 463 (1990); Niemeyer v. Dept. of Rev., 14 OTR 34 (1996). … See, e.g., Haynie 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.

Yarbrough v. Marion County Assessor

Oregon Tax Court · Nov 5, 2025

Plaintiff appealed the 2024-25 assessment to the Marion County Property Value Appeals Board (PVAB). (See id.) … Stevens v. Czerniak, 336 Or 392, 403-04, 84 P3d 140 (2004). Notwithstanding the general prohibition on expert discovery, an expert who is a “fact” witness may be deposed under ORCP 36 B. Gwin v.

Bylund v. Department of Revenue

9 Or. Tax 76 · Oregon Tax Court · May 18, 1981

Bank v. … Hoppe, King County Assessor v. Televue Systems, Inc., Docket Nos. 13386-13390, Board of Tax Appeals, State of Washington, July 20, 1976. 3 The defendant’s Order No. VL 78-668 is affirmed.

Bartlett v. Multnomah County Assessor

Oregon Tax Court · Aug 25, 2014

BARTLETT, ) ) Plaintiff, ) TC-MD 140139N ) v. … Plaintiff filed his Complaint on April 7, 2014, challenging a Multnomah County Board of Property Tax Appeals (BOPTA) Order and requesting relief in the amount of “[e]st.

Zervis v. Dept. of Revenue, Tc 4836 (or.tax 1-13-2010)

Oregon Tax Court · Jan 13, 2010

Paris v. Dept. of Rev. , ___ OTR ___, WL 4801342 at *1 (Nov 5, 2008) (discussing ORS 305.275 ). … V. CONCLUSION The court concludes that taxpayers had no statutory basis for appeal of the 2005-06 tax assessment of the property.

Rankin v. Clackamas County Assessor

Oregon Tax Court · Sep 6, 2017

) ) Plaintiffs, ) TC-MD 170156N ) v. … Defendant also moved to dismiss Plaintiffs’ 2015-16 tax year appeal because Plaintiffs failed to appeal to the board of property tax appeals (BOPTA) first.

Oak Acres Mobile Homes Park, Inc. v. Department of Revenue

4 Or. Tax 340 · Oregon Tax Court · Mar 12, 1971

Center v. Board of Prop. … This court in Pacific Building v.

Haynie v. Dept. of Rev.

19 Or. Tax 488 · Oregon Tax Court · Jul 28, 2008

See Martin v. … *Page 501 V.

Lioy-Ryan v. Department of Revenue

Oregon Tax Court · Nov 19, 2012

Schaefer v. Dept. of Rev., TC No 4530, WL 914208 at *2 (July 12, 2001) (citing Feves v. Dept. of Rev., 4 OTR 302 (1971)). A. … Franchising is neither ordinary nor necessary to carry on a pet-sitting or pet-boarding business. Franchising is a separable trade or business from the pet-boarding or pet-sitting aspects of SafeJourney. See Bailey v.

Lane County Assr. v. Authentic Models, Tc-Md 110145d (or.tax 10-26-2011)

Oregon Tax Court · Oct 26, 2011

Ernst Brothers Corp. v. … Sav. and Loan v.

Castle Sawmills, Inc. v. State Tax Commission

1 Or. Tax 571 · Oregon Tax Court · May 4, 1964

Jarvie v. Commission, 1 OTR 1 (1962); Pacific Supply Coop. v. Commission, 224 Or 556, 560 , 356 P2d 939 (1960). … Hines Lumber Co. v. Galloway, 175 Or 524, 533-35 , 154 P2d 539 (1944); Hines Lumber Co. v. State Tax Commission, 215 Or 453, 469 , 336 P2d 75 (1959); Dutton Lumber Corp. v.

Holland v. Multnomah County Assessor

Oregon Tax Court · Dec 14, 2011

Paris v. Dept. of Rev. (Paris), 19 OTR 519, 521-522 (2008). … Id.; see also Sherman v. Dept. of Rev., 17 OTR 322, 323 (2004) (ruling that where a requested reduction in RMV will not affect property taxes taxpayers are not aggrieved); Kaady v.

Dept. of Revenue v. U-Haul Co. of Oregon, Tc 4799 (or.tax 10-26-2010)

Oregon Tax Court · Oct 26, 2010

actions of the Defendant Directors as wrongful, the Share Case Plaintiffs filed suit in Arizona (the Share Case) against the Director Defendants and taxpayer, alleging breach of fiduciary duty, wrongful exclusion from the board … An independent committee of taxpayer's board of directors, consisting of directors who were not defendants in the Share Case, considered the situation and authorized participation of taxpayer in a settlement agreement (the

Storme v. Marion County Assessor

Oregon Tax Court · Jun 11, 2015

) ) Plaintiff, ) TC-MD 150089D ) v. … Plaintiff filed his Amended Complaint on March 26, 2015, appealing the February 17, 2015, Order of the Marion County Board of Property Tax Appeals (BOPTA) regarding the subject property, identified as account number R59496

Spyglass Court of Oregon LTD. v. Lincoln County Assessor

Oregon Tax Court · Dec 3, 2013

property tax appeals (board). … The court’s review of an appeal from a property tax statement or board order is de novo. ORS 305.425(1).

Sustainable Investments, LLC v. Marion County Assessor

Oregon Tax Court · Feb 18, 2014

Schaefer v. Dept. of Rev., TC No 4530, WL 914208 at *2 (Jul 12, 2001) (citing Feves v. Dept. of Revenue, 4 OTR 302 (1971)). … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002)).