Case law

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.

Haynie v. Dept. of Rev.

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

See Martin v. … *Page 501 V.

Mednansky v. Dept. of Rev.

Oregon Tax Court · Aug 26, 2026

See Andlovec v. … Jimenez v.

Paullus v. Department of Revenue

7 Or. Tax 181 · Oregon Tax Court · Sep 9, 1977

Attorney General are not binding on the state agencies requesting them (State ex rel. v. Mott, 163 Or 631, 640 , 97 P2d 950, 954 (1940), nor are they binding on this court. … Houck & Sons v. Tax Com., 229 Or 21 , 366 P2d 166 (1961), involved a problem similar to that presented here.

Boquist v. Dept. of Rev.

23 Or. Tax 263 · Oregon Tax Court · Mar 21, 2019

Brown, 92 Or 176, 181, 180 P 328 (1919) (discussing the mean- ing of the word “bill” as used in Article IV, sections 1, 18, and 19, and Article V, section 15, of the Oregon Constitution). … V.

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).

Etter v. Dept. of Rev.

22 Or. Tax 18 · Oregon Tax Court · Jan 8, 2015

(9)    The required time spent observing operations could be satisfied either on board the aircraft or in a flight simulator. (10) Horizon Air did not have a flight simulator. … Butler v. Dept. of Rev., 14 OTR 195, 199 (1997) (citations omitted).

Harvest Christian Church v. Multnomah County Assessor

Oregon Tax Court · Jul 31, 2013

CHRISTIAN CHURCH, ) ) Plaintiff, ) TC-MD 130231C ) v. … Debbie Atwood and Sally Brown, employees of the Multnomah County Assessor’s office, represented Defendant.

Oregon Univ. Found. v. Benton Cty. Ass., Tc-Md 080847b (or.tax 10-5-2010)

Oregon Tax Court · Oct 5, 2010

Methodist Homes, Inc. v. Tax Com. , 226 Or 298 , 317-18 , 360 P2d 293 (1961). … Mercy Medical Center, Inc. v. Dept. of Rev ., 12 OTR 305 , 309 (1992).

Serenity Lane v. Lane County Assessor

Oregon Tax Court · Mar 7, 2012

Asmuth testified that for the tax year at issue (2010-11), Serenity‟s board of directors (Board) designated three percent of Serenity‟s normal billed charges for charity care scholarships. … In Hazelden Springbrook v.

Benton v. Department of Revenue

7 Or. Tax 162 · Oregon Tax Court · Jul 27, 1977

The land under some of the tenant housing located in the orchards owned by the plaintiffs in two of these cases (Benton v. Dept. of Rev., No. 1035, and Cascade Orchards, Inc. v. … Co. et al. v. Portland et al., 196 Or 551 , 249 P2d 175 , 250 P2d 929 (1952).

Freightliner Corp. v. Department of Revenue

6 Or. Tax 70 · Oregon Tax Court · May 15, 1975

Hyster Company v. Dept. of Rev., 4 OTR 351 (1971); Roseburg Lbr. Co. v. Tax Com., 255 Or 13 , 463 P2d 590 (1970); Western States Fire v. Dept. of Rev., 4 OTR 11 (1969); and Cominco Products, Inc. v. … Such cancellation of the plaintiff’s taxes is further supported by Cumberland Coal Co. v. Board of Revision, 284 US 23 , 52 S Ct 48 , 76 L Ed 146 (1931); Iowa-Des Moines Bank v.

Cold Mountain Storage, LLC v. Umatilla County Assessor

Oregon Tax Court · Aug 9, 2016

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). Here, the Department and the County are seeking affirmative relief and they therefore bear the burden of proof. A. … the board to hear petitions for value reductions).

Moussa v. Deschutes County Assessor

Oregon Tax Court · Dec 23, 2024

To the contrary, ORS 309.026(2) allows boards to reduce real market value and maximum assessed value. … See Price v. Dept. of Rev., 7 OTR 18, 25 (1977).

Rogers v. Department of Revenue

6 Or. Tax 139 · Oregon Tax Court · Jun 27, 1975

See Johnson v. Commission, 2 OTR 504 (1967), aff'd in Johnson v. Tax Commission, 248 Or 460 , 435 P2d 302 (1967); Pilgrim Turkey Packers v. Dept. of Rev., 261 Or 305 , 493 P2d 1372 (1972); and Uniroyal v. … As stated in State Land Board v. United States, 222 Or 40, 50 , 352 P2d 539 (1960) (reversed on other grounds in United States v.

Infinity Financial v. Dept. of Rev.

Oregon Tax Court · Apr 3, 2018

Frutiger v. Dept. of Rev., 270 Or 821, 826, 529 P2d 910 (1974); see also Bellotti v. Dept. of Rev., 12 OTR 543 (1993) (stating that “the formalities of a person’s position do not control”). … See Robblee v.

Tumalo Wildlife Set Aside Parcel, LLC v. Deschutes County Assessor

Oregon Tax Court · Dec 6, 2019

(See Def’s Opening Br at 5, citing Lance v. … In EI Mansy v.

Adc Kentrox v. Dept. of Rev.

19 Or. Tax 91 · Oregon Tax Court · Jun 7, 2006

Taxpayer did not file a timely appeal with the county Board of Property Tax Appeals (BOPTA). … Simplot Co. v.

Nichols v. Curry County Assessor

Oregon Tax Court · Nov 22, 2022

Feves v. Dept. of Rev., 4 OTR 302, 312 (1971). “[I]t is not enough for a taxpayer to criticize a county’s position. Taxpayers must provide competent evidence of the RMV of their property.” Woods v. … See Covington v. Multnomah Cty. Assessor, 24 OTR 77 (2020).

Halvorson v. Clackamas County Assessor, Tc-Md 090874d (or.tax 6-17-2010)

Oregon Tax Court · Jun 17, 2010

*Page 4 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 , 353 (1995)). … Poddar v. Dept. of Rev. , 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted). Plaintiff submitted no cost information. III.