Case law

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.

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.)

Bristol v. State Tax Commission

1 Or. Tax 81 · Oregon Tax Court · Aug 31, 1962

What this court said today in Sprout v. … Justice Butler (Helvering v.

Linnton Plywood Ass'n v. State Tax Commission

2 Or. Tax 1 · Oregon Tax Court · Jun 1, 1964

The bylaws provide that, when retained funds exceed plaintiff’s needs, its board of directors may retire the earliest retains first. … Kuhns v. State Tax Com., 223 Or 547 , 355 P2d 249 (1960).

Linstrom v. Lincoln County Assessor (230080N)

Oregon Tax Court · May 13, 2025

Tax Roll Values For the 2022-23 tax year, the subject property’s tax roll real market value, sustained by the board of property tax appeals (board), was $101,790 and its maximum assessed value was $114,890. … ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Holmes Rev. Liv. Tr. v. Desc. Cty. Ass., Tc-Md 080372b (or.tax 9-25-2009)

Oregon Tax Court · Sep 25, 2009

The real market values (RMV) set by the Deschutes County Board of Property Tax Appeals (BOPTA) and those urged by the parties are as follows: Land RMV Structures RMV Total RMV BOPTA $520,000 $170,590 $690,590 Complaint $538,000 … 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.

Wehner v. Benton County Assessor

Oregon Tax Court · Jan 15, 2025

According to the board order from which Plaintiffs appealed, the subject’s real market value on the 2022–23 tax roll is $775,294. II. … Yarbrough v. Dept. of Rev., 21 OTR 40, 44 (2012).

Theatre West of Lincoln City, Ltd. v. Department of Revenue

12 Or. Tax 479 · Oregon Tax Court · Jul 20, 1993

See YMCA v. … of Assessors v.

Umpqua Bank v. Lane County Assessor

Oregon Tax Court · Jul 17, 2012

DECISION TC-MD 110596N 2 city and John Brown (Brown), representative of the potential buyer who offered to purchase one of the buildings … Ward v. Dept. of Revenue, 293 Or 506, 508, 650 P2d 923 (1982).

Deschutes County Assessor v. WWC Investments, LLC

Oregon Tax Court · Feb 6, 2017

Plaintiff appealed from an Order of the Deschutes County Board of Property Tax Appeals (BOPTA) reducing the real market value of property identified as Account 101068 for the 2014-15 tax year. … See ORS 305.275(1); FedEx Ground Package System, Inc. v.

Long v. Marion County Assessor, Tc-Md 070681c (or.tax 2-6-2008)

Oregon Tax Court · Feb 6, 2008

Although Plaintiff did have a family garden on the property in 2007, and did board a pleasure horse on the land, those activities do not qualify the property for farm use special assessment because that use was not primarily … Lippert v. Jackson County Assessor , TC-MD No 991240C, WL 291730 (Feb 7, 2000). Finally, a qualifying farm activity must occur "as of January 1 of the assessment year." ORS 308A.062 (2).

Wassom v. State Tax Commission

1 Or. Tax 468 · Oregon Tax Court · Jan 31, 1964

Webster v. Harris, 189 Or 671, 678 , 222 P2d 644 (1950); Taylor *474 v. Wells, 188 Or 648, 659 , 217 P2d 236 (1950); Marks v. Twohy Bros. Co., 98 Or 514, 527 , 194 P 675 (1921). … Hurst v. Merrifield, 144 Or 78, 90-91 , 23 P2d 124 (1933); Dodds v. Mayer, 135 Or 43, 58 , 294 P 1040 (1931).

Backen v. Department of Revenue, Tc-Md 101149d (or.tax 6-6-2011)

Oregon Tax Court · Jun 6, 2011

In response, Barry testified that, after the auditor's report was issued, he met with Defendant's representatives and "finally understood the state tax board." … Roelli v. Dept. of Rev ., 10 OTR 256 , 258 (1986) (citing Welch v. Helvering , 290 US 111 , 54 S Ct 8 , 78 L Ed 212 (1933)); Guinn v.

Miller v. Department of Revenue

14 Or. Tax 176 · Oregon Tax Court · Apr 22, 1997

See Comeaux v. Water Wonderland Improvement Dist., 315 Or 562 , 847 P2d 841 (1993). Similarly, the $40 charge is not a property tax imposed under ORS chapters 308 through 310. … As an alternative method of collection, ORS 554.130(3) authorizes the district’s board of directors to certify its assessments to the assessor, stating: *179 “The assessments shall thereupon be collected by the assessor or

Hall v. Douglas County Assessor

Oregon Tax Court · Sep 15, 2025

PROCEDURAL HISTORY Plaintiff filed her Amended Complaint with this court on April 14, 2025, appealing a Real Property Order from the Douglas County Property Value Appeals Board. … See also Fedex Ground v Department of Revenue, 20 OTR 547 (2012).

Powerex Corp. II v. Dept. of Rev.

21 Or. Tax 30 · Oregon Tax Court · Sep 17, 2012

Tangible personal property must be not only “property” but also “tangible” and subject to being “delivered or shipped,” and potentially be loaded “free on board.” … See Powerex Corp. v. Dept. of Rev., 20 OTR 338 (2011); Powerex Corp. v. Dept. of Rev., TC No 4800 (Dec 17, 2010).

Wilsonville Just Store It LLC v. Clackamas County Assessor

Oregon Tax Court · Dec 12, 2012

OAR 150-308.205-(A)(2)(a); see also Allen v. Dept. of Rev. (Allen), 17 OTR 248, 252 (2003); Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995). … Real Market Value of Exception Found by Board” in the amount of $1,861,683.

Trunnell v. Lane County Assessor

Oregon Tax Court · Dec 5, 2016

) ) Plaintiff, ) TC-MD 160281R ) v. … In general, a taxpayer wishing to challenge the values assigned to its property may file a petition with the county board of property tax appeals (BOPTA) before December 31 of the year in which the tax statement is issued

Calcagno Fresh Farms, LLC v. Morrow County Assessor

Oregon Tax Court · Sep 25, 2025

Work v. Dept. of Rev., 22 OTR 396, 403 (2017), aff’d, 363 Or 745, 429 P3d 375 (2018). … See, e.g., Clark v.

Oregon TDM, Inc. v. Marion County Assessor

Oregon Tax Court · Sep 20, 2016

) ) Plaintiff, ) TC-MD 160227R ) v. … TC-MD 160227R 1  In its Answer, Defendant requested that the court dismiss Plaintiff’s appeal on three grounds: (1) no appeal to the county board