Case law

Hopson v. Douglas County Assessor

Oregon Tax Court · Jan 6, 2025

No court has previously construed those provisions, so the court follows the framework for statutory interpretation set forth in State v. … Or Laws 2023, ch 231, sec 6; see also Constantino v. Jackson County Assessor, TC-MD 230442N, 2024 WL 2933152 (Or Tax M Div, Jun 11, 2024).

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.

Oakway Golf, Inc. v. Lane County Assessor

Oregon Tax Court · Oct 3, 2024

INC., ) ) Plaintiff, ) TC-MD 240038G ) v. … the board.

Walker v. Deschutes County Assessor

Oregon Tax Court · Apr 7, 2017

This court has previously held that “[f]ailing to receive a property tax statement * * * does not excuse a taxpayer from failing to timely appeal to the county board.” Pliska v. … Gordon v. Dept. of Rev., 12 OTR 288, 290 (1992).

Hescock v. Dept. of Rev.

Oregon Tax Court · Feb 2, 2026

Defendant was represented by its auditors, Morgan Brown and Fadi Abouadas, both of whom testified on behalf of Defendant. Defendant’s Exhibits A through Q were received without objection. … See, e.g., Jasionowski v. Comm’r, 66 TC 312 (1976) (disallowing loss deduction for property leased below market to a family friend); Eisenstein 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).

Obsidians v. Lane County Assessor

Oregon Tax Court · Sep 3, 2025

Dept. of Rev. and Washington County Assessor v. The New Friends of The Beaverton City Library, 23 OTR 512, 517 (2019) (citing SW Oregon Pub. Def. Services v. … The court begins its analysis with Mercy Medical Center, Inc. v.

Metzger v. Clatsop County Assessor

Oregon Tax Court · Oct 30, 2012

The Clatsop County Board of Property Tax Appeals ordered a real market value of $174,900. (Ptf‟s Compl at 3.) … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citation omitted)).

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).

Barathi v. Dept. of Rev.

Oregon Tax Court · Jan 27, 2020

Reg. § 1.162–5(b)(3); Glenn v. Comm’r, 62 TC 270, 275 (1974). It is an objective standard; a taxpayer’s intent in obtaining the education is not determinative. Browne v. Comm’r, 73 TC 723, 727 (1980). … Blair v.

Garcia v. Department of Revenue, Tc-Md 070758d (or.tax 6-4-2008)

Oregon Tax Court · Jun 4, 2008

Schaefer v. Dept. of Rev ., TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev. , 4 OTR 302 (1971)). … The court was offered no explanation as to why Plaintiff paid his brother to care for his children when Plaintiff provided free room and board to his brother.

Prestwood v. Deschutes County Assessor, Tc-Md 090589c (or.tax 2-26-2010)

Oregon Tax Court · Feb 26, 2010

See Ward v. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971); see also Riley Hill General Contractor v.

Feola v. Dept. of Rev.

Oregon Tax Court · Mar 27, 2018

Giles v. … Engdahl v.

Toal v. Marion County Assessor

Oregon Tax Court · Dec 7, 2012

Plaintiffs appealed that value to the Marion County Board of Property Tax Appeals (Board) and the Board sustained the value. (Id.) The property‟s maximum assessed value is $156,050. (Id.) … Allen v. Dept. of Rev., 17 OTR 248, 252 (2003); Gangle v.

Langton v. Multnomah County Assessor

Oregon Tax Court · Aug 10, 2015

LANGTON, ) ) Plaintiff, ) TC-MD 150148N ) v. … On June 26, 2015, the court issued an Order finding that Plaintiff had presented no evidence that she filed an appeal with the Multnomah County board of property tax appeals and thus, the court’s jurisdiction to consider

Northwest Acceptance Corp. v. Commission

3 Or. Tax 354 · Oregon Tax Court · Jan 14, 1969

In General Electric Credit Corporation v. … Director of Division of Taxation, 33 NJ 24, 161 A2d 491 (1960); Crown Financial Corporation v. McColgan, 23 Cal2d 280, 144 P2d 331 (1943); and Marble Mortgage Co. v. Franchise Tax Board, 50 Cal Rptr 345 (Dist.

Cole v. Department of Revenue

12 Or. Tax 28 · Oregon Tax Court · Apr 11, 1991

Foster v. Dept. of Rev., 10 OTR 76, 78 (1985). Although the regulation does not specify how to make the computation, it specifies the statutory provisions. … 631(a) was enacted as a relief provision to alleviate what Congress determined to be an inequitable distinction for tax purposes between a timber owner or operator who cuts timber himself, or, for example, sold logs or boards

Portland State Univ. v. Multnomah Co., Tc-Md 060824c (or.tax 1-29-2009)

Oregon Tax Court · Jan 29, 2009

North Harbour Corp. v. Dept. of Rev. , 16 OTR 91 , 95 (2002). … The court in YMCA v.

James v. Lane County Assessor, Tc-Md 110456c (or.tax 7-19-2011)

Oregon Tax Court · Jul 19, 2011

By law, a taxpayer who disagrees with the values in a property tax statement must appeal to the Board of Property Tax Appeals (BOPTA) under ORS 309.100 . 1 ORS 305.275 (3) makes an appeal to BOPTA a prerequisite to an appeal … Paris v. Dept. of Rev. , TC 19 OTR 519 , 521 (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. Dept. of Rev. , 15 OTR 50 , 52 (1999).

Capital Development Company v. Marion County Assessor

Oregon Tax Court · Sep 11, 2012

The appeal is timely from an order of the county board of property tax appeals. … That information came from Dan Brown, Public Works Director, City of Woodburn. (Ptf’s Ex 2.)