Case law

Dickey v. Department of Revenue

4 Or. Tax 595 · Oregon Tax Court · Dec 22, 1971

VL 71-262, dated March. 30, 1971, sustaining the order of the Jackson County Board of Equalization. In both years the true cash value is on the roll at $34,250. … Robinson et ux v. State Tax Com., 216 Or 532 , 339 P2d 432 (1959). The plaintiff agreed with the defendant that the income approach to value was probably the best available but he did not use it himself.

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.

Greene v. Benton County Assessor

Oregon Tax Court · Jul 10, 2012

The 2009-10 real market value set by the board of property tax appeals (board) for the subject property was $378,900. (Def‟s Ltr, July 13, 2011.) … Richardson v.

Gall v. Department of Revenue

19 Or. Tax 188 · Oregon Tax Court · Nov 22, 2006

Taxpayer testified that the real market value (RMV) was reduced by the board of property tax appeals (BOPTA) to the purchase price for the 2002-03 tax year. The 2004-05 assessed value (AV) and RMV was $28,105. … Masse II v. Dept. of Rev. , 18 OTR 240 , 250 (2005) (quoting Patton II v. Dept. of Rev. , 18 OTR 256 , 262 (2005)).

Tannler v. Department of Revenue

7 Or. Tax 392 · Oregon Tax Court · Mar 31, 1978

(The same property was the subject of a similar appeal as of the assessment date of January 1, 1975, reported as Tannler v. Dept. of Rev., 6 OTR 542 (1976). … The Department of Revenue affirmed the assessed values set by the county assessor and the board of equalization as of January 1, 1976, in the Siam of $246,840 for the raw land only.

Joseph Hydro Associates, Ltd. v. Department of Revenue

10 Or. Tax 277 · Oregon Tax Court · Aug 1, 1986

It is a well-accepted rule of valuation that the individual personalities and opportunities of particular owners must be ignored. 4 Nichols on Eminent Domain ch 12; State Highway Com. v. … If taxes have been paid by plaintiff in excess of those required by the tax roll as amended, the excess, with statutory interest thereon, shall be refunded to plaintiff by the board of county commissioners pursuant to ORS

Slaughter v. Washington County Assessor, Tc-Md 110144c (or.tax 10-31-2011)

Oregon Tax Court · Oct 31, 2011

Riley Hill General Contractor, Inc. v. Tandy Corp. , 303 Or 390 , 394 , 737 P2d 595 (1987). … Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002), citing King v. Dept. of Rev. , 12 OTR 491 (1993).

Coleman v. Multnomah County Assessor

Oregon Tax Court · Apr 25, 2012

COLEMAN, ) ) Plaintiffs, ) TC-MD 120048N ) v. … Defendant. ) DECISION OF DISMISSAL This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed March 6, 2012, stating that Plaintiffs failed to appeal “to the Board

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.

General Services Administration v. Department of Revenue

9 Or. Tax 325 · Oregon Tax Court · Jun 23, 1983

Ray v. … And, in Chapin v.

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.

Lincoln County Assessor v. Prince

Oregon Tax Court · May 16, 2017

) ) Plaintiff, ) TC-MD 170074G ) v. … ) Defendant. ) FINAL DECISION OF DISMISSAL1 Plaintiff filed a complaint appealing the order of the Lincoln County Board

Fidelity National Financial, Inc. v. Dept. of Rev

Oregon Tax Court · Jan 15, 2016

Terrace Tower U.S.A., v. Dept. of Rev., 16 OTR-MD 131, 136 (1999) aff'd sub nom. Dept. of Rev. v. Terrace Tower U.S.A., Inc. (Terrace Tower), 15 OTR 168 (2000). … Sperry & Hutchinson Co. v. Dept. of Rev. (Sperry), 5 OTR 301, 310 (1973) aff'd, Sperry & Hutchinson v.

Morgan Inn Hospitality v. Umatilla County, Tc-Md 080054d (or.tax 5-8-2008)

Oregon Tax Court · May 8, 2008

Marsee v. Clackamas County Assessor , TC-MD No 050041D, WL 1089833 at *1 (Mar 24, 2005). … See Dept. of Rev. v. Oral and Maxillofacial Surgeons , 15 OTR 284 , 287-88 (2001) (explaining the statutory exceptions); ORS 305.275 (3).

Schmidt v. Clackamas County Assessor, Tc-Md 091141b (or.tax 5-13-2010)

Oregon Tax Court · May 13, 2010

Plaintiff did not appeal those two tax years to the Clackamas County Board of Property Tax Appeals (BOPTA). The initial Complaint filed with this court also included tax years 2005-06, 2006-07, and 2009-10. … 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.

Singh v. Marion County Assessor

Oregon Tax Court · Sep 18, 2015

See ORS 305.275(3) (providing that an appeal to the magistrate division is an appeal “from an order of the board”); ORS 305.280(4). … Clifford Parsons, FINAL DECISION OF DISMISSAL TC-MD 150354N 3 Trustee v. Dept. of Rev., 21 OTR 331, 340 (2013).

Cogan v. Multnomah County Assessor

Oregon Tax Court · Jul 29, 2013

) ) Plaintiff, ) TC-MD 130360C ) v. … Defendant. ) DECISION OF DISMISSAL This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed June 19, 2013, stating that Plaintiff failed to appeal “to the Board

DeBoer v. Dept. of Rev.

Oregon Tax Court · Sep 25, 2014

(Def’s Ex V at 4.) … See Morley v.

Reedway Place v. Multnomah Cty. Assessor, Tc-Md 100597b (or.tax 6-10-2011)

Oregon Tax Court · Jun 10, 2011

The current roll real market value, sustained by the board of property tax appeals, is $45,280. (Ptf's Compl at 3.) The maximum assessed value is set at $48,860. ( Id. ) II. … Magno v. Dept. of Rev. , 19 OTR 51 , 58 (2006) (citations omitted).

Leif v. Douglas County Assessor, Tc-Md 080477d (or.tax 12-30-2008)

Oregon Tax Court · Dec 30, 2008

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)). … Kem v. Dept. of Rev ., 267 Or 111 , 114 , 514 P2d 1335 (1973).