Case law

Clapa v. Multnomah County Assessor

Oregon Tax Court · May 21, 2012

Jeffrey Brown (Brown), Real Property Appraiser, Multnomah County Oregon, Division of Assessment, Recording & Taxation, appeared on behalf of Defendant. … 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)).

Glancy v. Department of Revenue

12 Or. Tax 117 · Oregon Tax Court · Dec 23, 1991

Appeals of valuation issues begin with the board of equalization. ORS 309.100. … Rothenfluch v. Dept. of Rev., 11 OTR 322 (1990), vac’d on other grounds, 312 Or 1 , 815 P2d 698 (1991).

Larson v. Department of Revenue

6 Or. Tax 454 · Oregon Tax Court · Jul 14, 1976

It follows that failure to give timely notice would not invalidate the assessment, but such failure does extend the time for appeal to the county board of equalization. … Oregon City v. Hartke, 240 Or 35, 44 , 400 P2d 255, 260 (1965); Weyerhaeuser Co. v. Galloway, 168 Or 85, 107-108 , 121 P2d 469, 477-478 (1942). The defendant’s Order No. VL 75-632 is affirmed.

Dentspa v. Multnomah County Assessor, Tc-Md 070891c (or.tax 3-21-2008)

Oregon Tax Court · Mar 21, 2008

of property tax appeals (Board), Plaintiff failed to allege facts showing that it first filed with the Board, and Plaintiff did not allege facts showing good and sufficient cause for the failure to do so. … At that point, the time for petitioning the Board had long passed. In LB5, Inc. v.

State Finance Co. v. Department of Revenue

5 Or. Tax 651 · Oregon Tax Court · Nov 22, 1974

T & R Service v. Commission, 3 OTR 271 (1968); Mittleman v. Commission, 2 OTR 105 (1965). ③ The decisions in those cases are applicable *660 hereto. (See also 9 Will LJ 193, 239 (1973).) The decision in Hult Lumber v. … Lynch v. Alworth-Stephens Co., 267 US 364 , 45 S Ct 274 , 69 L Ed 660 (1925), quoted in Hanna Mining v. Commission, 2 OTR 389, 393 (1966). ③ The defendant’s Order No.

Clark v. Department of Revenue

14 Or. Tax 221 · Oregon Tax Court · Jul 9, 1997

The Tax Court held that where the board’s order sustained the assessed value, the assessor was not “aggrieved” and lacked the necessary standing to appeal the board’s order. As explained in Bear Creek Plaza v. … In Mid Oil Co. v.

Napier v. Lincoln County School District

4 Or. Tax 221 · Oregon Tax Court · Dec 3, 1970

(See Pope & Talbot, Inc. v. … Courts can interfere only when the board refuses to exercise its authority or pursues some unauthorized course. *236 McBee v. School District No. 48, supra, 163 Or at p. 138.

Jones, Grey & Bayley, P.S. v. Department of Revenue

16 Or. Tax 300 · Oregon Tax Court · Dec 12, 2000

See, e.g., Brown and McAlpin v. Dept. of Rev., 3 OTR 481 (1969). … See Brown, 3 OTR 481 .

Weischedel v. Multnomah County Assessor

Oregon Tax Court · Nov 19, 2012

Defendant was represented by Jeff Brown (Brown) and Barry Dayton (Dayton), both of whom are appraisers employed by Defendant and who testified at trial. … Plaintiff unsuccessfully appealed those values to the Board and timely appealed the Board’s order sustaining the values to this court.

Clapa v. Multnomah County Assessor

Oregon Tax Court · May 21, 2012

Jeffrey Brown (Brown), Real Property Appraiser, Multnomah County Oregon, Division of Assessment, Recording & Taxation, appeared on behalf of Defendant. … 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)).

Domogalla v. Department of Revenue

7 Or. Tax 242 · Oregon Tax Court · Oct 17, 1977

Larson v. Dept. of Rev., 6 OTR 454 (1976); Co-Operative Security Corp. v. Dept. of Rev., 6 OTR 419 (1976); State Finance Co. et al v. Dept. of Rev., 5 OTR 651 (1974); Stone v. … See Swenson v.

Clapa v. Multnomah County Assessor

Oregon Tax Court · May 21, 2012

Jeffrey Brown (Brown), Real Property Appraiser, Multnomah County Oregon, Division of Assessment, Recording & Taxation, appeared on behalf of Defendant. … 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)).

Clapa v. Multnomah County Assessor

Oregon Tax Court · May 21, 2012

Jeffrey Brown (Brown), Real Property Appraiser, Multnomah County Oregon, Division of Assessment, Recording & Taxation, appeared on behalf of Defendant. … 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)).

Clapa v. Multnomah County Assessor

Oregon Tax Court · May 21, 2012

Jeffrey Brown (Brown), Real Property Appraiser, Multnomah County Oregon, Division of Assessment, Recording & Taxation, appeared on behalf of Defendant. … 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)).

OSBA v. Dept. of Rev.

22 Or. Tax 281 · Oregon Tax Court · Oct 7, 2016

v. … V.

Jones v. Department of Revenue, Tc-Md 000753a (or.tax 7-8-2008)

Oregon Tax Court · Jul 8, 2008

Achiro v. Comm'r , 1981 WL 11333 , 77 TC 881(1981), n 26, citing Klein v. Board of Supervisors , 282 US 19 , 24 (1930). … The Oregon Tax Court in Brown and McAlpin v. Department of Revenue (Brown ), 3 OTR 481 (1969) concluded that two corporations could be "recognized as separate business entities for tax purposes." Brown at 491.

Hult Lumber & Plywood Co. v. Department of Revenue

3 Or. Tax 507 · Oregon Tax Court · Sep 5, 1969

The case, T & R Service v. Commission, 3 OTR 271 (1968), cited by defendant, is not applicable. … This court held that the plaintiff had a duty to inspect the assessment roll and appeal the subsequent year’s valuation to the board of equalization.

Clapa v. Multnomah County Assessor

Oregon Tax Court · May 21, 2012

Jeffrey Brown (Brown), Real Property Appraiser, Multnomah County Oregon, Division of Assessment, Recording & Taxation, appeared on behalf of Defendant. … 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)).

Clapa v. Multnomah County Assessor

Oregon Tax Court · May 21, 2012

Jeffrey Brown (Brown), Real Property Appraiser, Multnomah County Oregon, Division of Assessment, Recording & Taxation, appeared on behalf of Defendant. … 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)).

McGill v. Department of Revenue

14 Or. Tax 40 · Oregon Tax Court · Sep 6, 1996

She did not appeal the 1991-92 assessed value to the board of equalization or to the board of ratio review. … The information later submitted showed that taxpayer had appealed the 1993-94 value to the county board of equalization.