Case law

Haifley v. Deschutes County Assessor, Tc-Md 100227b (or.tax 3-28-2011)

Oregon Tax Court · Mar 28, 2011

See 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). See also Sabin v. Dept. of Rev. , 270 Or 422 , 426-27 , 528 P2d 69 (1974); and Equity Land Res. v. Dept. of Rev. , 268 Or 410 , 415 , 521 P2d 324 (1974).

Morgan v. Dept. of Rev.

Oregon Tax Court · Feb 3, 2025

) ) Plaintiff, ) TC-MD 230368R ) v. … Plaintiff testified that the cash used to pay for childcare came from various sources, including the sale of household items online, income from horse and pig boarding, sales of chicken eggs, and contributions from her

Errico v. Lincoln County Assessor

Oregon Tax Court · Mar 16, 2021

ADC Kentrox I v. … See, e.g., Safley v.

Clackamas County Assessor v. MEPT 212 Corporate Center LLC

Oregon Tax Court · Jul 9, 2012

The 2010-11 roll value of the subject property was set by the Clackamas County Board of Property Tax Appeals (Board) at $9,157,996. (Ptf‟s Compl at 2.) … Plaintiff appeals the Board‟s order, requesting a value no less than $11,099,600. (Id. at 1.) However, Plaintiff, in closing, asked the court to sustain the Board‟s value of $9,157,996.

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).

Scott v. Department of Revenue

16 Or. Tax 141 · Oregon Tax Court · May 13, 1999

The Director is responsible to ensure that all *143 flight operations are continuously in compliance with applicable Federal Aviation Regulations and all provisions of the National Transportation Safety Board regulations. … See Butler v. Dept. of Rev., 14 OTR 195, 199 (1997).

Hopson v. Douglas County Assessor

Oregon Tax Court · Sep 5, 2024

Defendant moved to dismiss Plaintiff’s Complaint because Plaintiff failed to first appeal to the board of property tax appeals and no other statute supports her requested relief. … See generally Dunne v. Dept. of Rev., TC 5440, 2024 WL 78169 (Or Tax, Jan 5, 2024) (interpreting the meaning of new property and new improvements to property found in ORS 308.153(3)).

Weber v. Lane County Assessor

Oregon Tax Court · Jan 27, 2016

Plaintiffs appealed that value to the county board of property tax appeals (board) and the board reduced the real market value to $836,950. (Id.) … See Schmidt v.

Chou v. Multnomah County Assessor

Oregon Tax Court · Jul 31, 2012

In its Motion, Defendant requests dismissal of Plaintiffs’ Complaint, stating that Plaintiffs failed to first appeal to the Board of Property Tax Appeals (BOPTA) under ORS 309.1001 as required under ORS 305.275(3) prior … See Harty v. Deschutes County Assessor (Harty), TC-MD No 110006D, WL 1196413 at *1 (Mar 30, 2011); Rice v. Yamhill County Assessor, TC-MD No 010854D, WL 101279D (Aug 13, 2001).

US Bancorp v. Department of Revenue

13 Or. Tax 84 · Oregon Tax Court · May 17, 1994

Although the Court in Mobil Oil Corp. v. … Franchise Tax Board, 463 US 159 , 103 S Ct 2933 , 77 L Ed 2d 545 (1983).

Propst v. Dept. of Rev.

Oregon Tax Court · Mar 25, 2025

Reg. § 1.183–2(a); see Comm’r v. Groetzinger, 480 US 23, 35, 107 S Ct 980, 94 L Ed 2d 25 (1987). … See, Prieto v Comm’r, 82 TCM (CCH) 716 (2001), 2001 WL 1196201 (observing that despite hiring professionals and investing significant resources for their horse boarding activity, taxpayer’s substantial losses over multiple

Portland Adventist Hospital v. Department of Revenue

8 Or. Tax 381 · Oregon Tax Court · May 23, 1980

In Hinson v. … See also YMCA v.

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).

Continental Airlines, Inc. v. Department of Revenue

12 Or. Tax 349 · Oregon Tax Court · Dec 17, 1992

Co. v. … Western Air Lines v. Board of Equalization, 480 US 123, 131 , 107 S Ct 1038 , 94 L Ed 2d 112 (1987).

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).

Baker Cabin Historic Society v. Clackamas County Assessor

Oregon Tax Court · Jun 7, 2012

HISTORIC SOCIETY, ) ) Plaintiff, ) TC-MD 110929D ) v. … Multnomah County Assessor v. Portland Development Comm’n, TC No 5008, WL 5925128 at *2 (Nov 29, 2011). A property tax statement is sufficient notice.

Lewallen v. Deschutes County Assessor

Oregon Tax Court · Oct 1, 2019

At the board of property tax appeals (BOPTA) hearing, the board recommended a reduction of the real market value to $400,000, based on Plaintiffs’ purchase price. … See, e.g., Vandiver v.

Carson v. Dept. of Rev.

Oregon Tax Court · Nov 18, 2016

Marlis was on the “advisory board” of the Dougy Center, a Portland- based nonprofit. (Id. at 5.) She testified that everyone who donates is listed on the advisory board. … See, e.g., Hudspeth v.

Wittemyer v. Multnomah County Assessor

Oregon Tax Court · Mar 2, 2012

Plaintiff appealed those values to the Multnomah County Board of Property Tax Appeals (Board) and the Board sustained the values. (Ptf‟s Compl at 3.) Plaintiff timely appealed to this court. … Chart Development Corp. v. Dept. of Rev., 16 OTR 9, 11 (2001) (citation omitted); Sahhali South v. Tillamook Cty. Assessor, TC-MD 090541C at 6 (Dec 30, 2010).

Catholic Com. Serv. v. Lane Cty. Asses., Tc-Md 091567b (or.tax 4-11-2011)

Oregon Tax Court · Apr 11, 2011

See International School v. … Department of Revenue , 9 OTR 190 , 194 WL 2135 *3, (Jul 12, 1982) (denying exemption where property was for sale on the open market and the only use was one board meeting).