Case law

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.

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).

5 SE MLK Blvd LLC v. Multnomah County Assessor

Oregon Tax Court · Nov 26, 2024

See Susbauer Road LLC v. … Washington County Assessor, TC-MD 230056N, 2023 WL 5814377 (Or Tax M Div, Sept 7, 2023) (county not required to produce work papers for appraisal report submitted to board of property tax appeals).

Snell v. Multnomah County Assessor

Oregon Tax Court · Jul 12, 2016

Paris v. Dept. of Rev.(Paris), 19 OTR 519, 521-22 (2008). … at 521-22; Kaady v. Dept. of Rev., 15 OTR 124 (2000).

Allen Properties v. Clackamas County Assessor

Oregon Tax Court · Aug 28, 2018

On April 23, 2018, Plaintiff timely appealed to this court from an order of the Clackamas Board of Property Tax Appeals (BOPTA). … Dept. of Rev., 22 OTR 52 (2015), vacated on other grounds, 360 OR 738, 387 P3d 374 (2016), see also Ellison v. Clackamas County, 22 OTR 396 (2017), and Work v.

The Warranty Group, Inc v. Dept. of Rev.

Oregon Tax Court · Apr 28, 2016

PGE v. Bureau of Labor and Industries, 317 Or 606, 610, 859 P2d 1143 (1993) (citing ORS 174.020). Legislative intent is determined first from the text and context of the statute. Id. at 610–611; State v. … Subsidiaries v.

Publishers Paper Co. v. Department of Revenue

5 Or. Tax 346 · Oregon Tax Court · Nov 8, 1973

See McCardle v. … Reynolds Metals v.

Potwin v. Multnomah County Assessor

Oregon Tax Court · Oct 6, 2015

IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax PETER V. … Poddar v. Dept. of Rev., 328 Or 552, 532, 983 P2d 527 (1999).

Martin v. Yamhill County Assessor, Tc-Md 110246d (or.tax 9-1-2011)

Oregon Tax Court · Sep 1, 2011

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)). … Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Revenue , 4 OTR 302 (1971)).

Florence Designs v. Multnomah Cnty. Asses., Tc-Md 100663b (or.tax 2-24-2011)

Oregon Tax Court · Feb 24, 2011

Magno v. … Accordingly, the 2009-10 real market value established by the Multnomah County Assessor and affirmed by the Board of Property Tax Appeals is hereby sustained.

Beaver Ventures LLC v. Washington County Assessor

Oregon Tax Court · Jan 27, 2026

at 311; see also Brown v. Portland School Dist. … v.

Buckles v. Deschutes County Assessor

Oregon Tax Court · Sep 28, 2015

In Duhring v. … In Ward v.

Jeddeloh v. Department of Revenue

7 Or. Tax 49 · Oregon Tax Court · Mar 3, 1977

See also Trent v. Commissioner, 291 F2d 669 (2d Cir 1961), 61-2 USTC ¶ 9506 , 7 AFTR2d 1599, and United States v. … In Rookard v.

Edwards v. Multomah County Assessor

Oregon Tax Court · Sep 7, 2018

The 2017-18 tax roll real market value was $3,223,720, which the Board of Property Tax Appeals (BOPTA) reduced to $1,640,000. (Compl at 2.) … For example, in Chiles v.

Reynolds Metals Co. v. Department of Revenue

9 Or. Tax 417 · Oregon Tax Court · Apr 5, 1984

VL 82-1200 affirming the Multnomah County Board of Equalization’s determination that the true cash value of the subject property was $66,038,784 on January 1, 1980. … Bd. v. Dept. of Rev., 263 Or 287 , 502 P2d 251 (1972). A rule of statutory construction requires “exemptions from taxation to be express.” Johnson v. Dept. of Rev., 292 Or 373 , 639 P2d 128 (1982).

Strub v. Lane County Assessor, Tc-Md 080176b (or.tax 11-21-2008)

Oregon Tax Court · Nov 21, 2008

However, in Seifert v. … Id. at 404-05 (quoting Taft Church v. Dept. of Rev ., 14 OTR 119 , 122 (1997) (emphasis in original).

Force v. Department of Revenue, Tc-Md 070651b (or.tax 12-11-2008)

Oregon Tax Court · Dec 11, 2008

ORS 174.010 ; see also Fernandez v. Board of Parole , 137 Or App 247 , 252 , 904 P2d 1071 (1995) ("we are constrained by the reasonable construction of language that the legislature actually enacted"). … Stevens v. Czerniak , 336 Or 392 , 401 , 84 P3d 140 (2004) (citations omitted); Lane County v.

Downer v. Department of Revenue, Tc-Md 050767a (or.tax 3-17-2010)

Oregon Tax Court · Mar 17, 2010

The notice assessed taxes on orders of OTP shipped to Plaintiff for sale at the Tobacco Leaf (the Business) from Lil Brown Smoke Shack (LBSS), an out-of-state supplier of OTP, during 1997 through 2004. … Wal-Mart Stores, Inc. v. City of Central Point , 341 Or 393 , 397 , 144 P3d 914 (2006) ( citing Gaston v. Parsons , 318 Or 247 , 253 , 864 P2d 1319 (1994)).

Vakulchik v. Multnomah County Assessor, Tc-Md 090351d (or.tax 3-29-2010)

Oregon Tax Court · Mar 29, 2010

Allen v. Dept. of Rev. , 17 OTR 248 , 252 (2003). … Poddar v. Dept. of Rev ., 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted)).

Hoggard I v. Dept. of Rev.

23 Or. Tax 406 · Oregon Tax Court · Jun 7, 2019

Wood v. … Krisor v.