Case law

Do v. Multnomah County Assessor, Tc-Md 100216c (or.tax 6-15-2011)

Oregon Tax Court · Jun 15, 2011

Plaintiff appealed those values to the county board of property tax appeals (BOPTA), and BOPTA sustained the assessor's values. Plaintiff timely appealed to this court. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971) (citation omitted). "The value of property is ultimately a question of fact[.]" Chart Development Corp. v. Dept. of Rev. , 16 OTR 9 , 11 (2001) (citation omitted).

Altotsky v. Multnomah County Assessor

Oregon Tax Court · Apr 2, 2013

Jeffrey Brown (Brown), Real Property Appraiser, Multnomah County Department of Assessment, Recording & Taxation, appeared on behalf of Defendant. … Schaefer v. Dept. of Rev., TC No 4530, WL 914208 *2 (Jul 12, 2001) (citing Feves v. Dept. of Rev., 4 OTR 302 (1971)).

Cline Butte Utilities v. Deschutes County Assessor

Oregon Tax Court · Apr 30, 2012

Feves v. Dept. of Revenue., 4 OTR 302, 312 (1971); see also Riley Hill General Contractor v. … That value is slightly higher than the $233,640 RMV on the rolls (as reduced by the county board of property tax appeals).

Elliott v. Clackamas County Assessor

Oregon Tax Court · Mar 15, 2012

ELLIOTT, ) ) Plaintiffs, ) TC-MD 111170N ) v. … This matter is before the court on Defendant’s motion to dismiss (motion), filed with its Answer on December 8, 2011, requesting that Plaintiffs’ Complaint be dismissed because “there was no timely appeal made to the Board

Pliska Investments LLC v. Lane County Assessor

Oregon Tax Court · Jan 31, 2013

Real Estate Analysts (Duncan & Brown), with whom he was employed as a general appraiser at the time of trial. … Kem v. Dept. of Rev. (Kem), 267 Or 111, 114, 514, P2d 1335 (1973) (emphasis added). See also Sabin v. Dept. of Rev., 270 Or 422, 426-27, 528 P2d 69 (1974); and Equity Land Res. v.

Gearin v. Department of Revenue, Tc-Md 100664c (or.tax 5-27-2011)

Oregon Tax Court · May 27, 2011

Morgan Brown appeared on behalf of Defendant. … Bronson v. Moonen , 270 Or 469 , 476-77 (1974) (citations omitted); Strain v. Dept. of Rev. , 11 OTR 121 , 124 (1988) (citation omitted). *Page 1

Guadalajara Grill v. Marion County Assessor

Oregon Tax Court · Oct 17, 2017

Defendant moved to dismiss because Plaintiffs had not alleged good and sufficient cause for failing to pursue their appeal at the county board of property tax appeals (BOPTA). … See ORS 305.275(3);2 Gray v. Multnomah County Assessor, TC 4810, WL 933072 (Or Tax Apr 8, 2008).

Holahan v. Multnomah County Assessor

Oregon Tax Court · Sep 7, 2018

Price v. Dept. of Rev., 7 OTR 18, 25 (1977). … For example, in Chiles v.

Watson v. Multnomah County Assessor, Tc-Md 080313c (or.tax 11-7-2008)

Oregon Tax Court · Nov 7, 2008

Riley Hill General Contractor v. Tandy Corp. , 303 Or 390 , 394 , 737 P2d 595 (1987). … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971). The parties agree that Plaintiff purchased his unit on January 26, 2006, for $189,950.

White v. Hood River County Assessor

16 Or. Tax 309 · Oregon Tax Court · Jan 18, 2001

White spoke to Berry who described acceptable farm uses as “crops in the ground or the raising and selling of animals or boarding of horses.” White explained his plans. … As this court found in Everhart v. Dept. of Rev., 15 OTR 76, 79 (1999), *315 “[The] definition [of farm use] has three basic elements. First, that the land be currently employed.

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)).

Johnson v. Department of Revenue

Oregon Tax Court · Jul 23, 2014

She testified that Juhala received free room and board in Plaintiff’s house as part of his compensation. … Carter v. Dept. of Rev., TC-MD No 080689C, WL 1351818 at *3 (Apr 30, 2009).

Nichols v. Curry County Assessor

Oregon Tax Court · Dec 11, 2023

The subject property’s 2022-23 tax roll RMV, which was sustained by the board of property tax appeals, was $561,600, and its maximum assessed value (MAV) and assessed value (AV) were each $244,020. … Paris v. Dept. of Rev., 19 OTR 519, 521-22 (2008). Generally, the RMV must be lower than the MAV to reduce the property tax owed. Id.

Mt. Bachelor, Inc. v. Department of Revenue

5 Or. Tax 526 · Oregon Tax Court · May 20, 1974

Owners v. Johnson, 265 Or 544 , 510 P2d 344 (1973); Mt. Hood Meadows, Oreg., Ltd. v. Dept. of Rev., 5 OTR 542 (1974) (a case argued in conjunction with the subject case and decided this day). … Nepom v. Dept. of Revenue, 4 OTR 531, 532 (1971); Houghton v. Dept. of Rev., supra, at 454; Feves v. Dept. of Revenue, 4 OTR 302, 304 (1971). Both plaintiffs and defendant utilized the services of expert fee appraisers.

Seneca Sustainable Energy, LLC v. Dept. of Rev.

Oregon Tax Court · Dec 9, 2019

However, rather than simply dismiss these cases, the court applies the Oregon Supreme Court’s recent approach in Penn v. Board of Parole, 365 Or 607, 613-24 (2019). … Comcast Corp. v.

Fairbanks and Energetics LLC v. Lake County Assessor

Oregon Tax Court · Mar 12, 2012

See Cullison v. Dept. of Rev. [(Cullison)], 17 OTR 315, 317 (2004). … See White v.

Genesis Community Fellowship v. Multnomah County Assessor

Oregon Tax Court · Jan 12, 2012

Defendant was represented by three of its employees: Sally Brown, Special Programs Manager, Debbie Attwood, Exemption Specialist, and Richard Sanderman, Chief Appraiser for the commercial, industrial, and residential sections … During the December 6, 2011, proceeding with this court, Plaintiff stated that it felt it was entitled to the exemption under First Love Ministries v.

McCoy v. Department of Revenue

6 Or. Tax 116 · Oregon Tax Court · Jun 18, 1975

“It is apparent that the words ‘tax year’ are susceptible to two possible constructions, * * The brief then cites Curly’s Dairy v. … Van Ripper v. Oregon Liquor Cont. Com., 228 Or 581 , 365 P2d 109 [(1961)]; Gouge v. David, et al., 185 Or 437 , 202 P2d 489 [(1949)]; City of Portland v. Duntley, 185 Or 365 , 203 P2d 640 [(1949)].”

Custodian v. Lane County Assessor, Tc-Md 100192b (or.tax 3-30-2011)

Oregon Tax Court · Mar 30, 2011

He appeals the Lane County Board of Property Tax Appeals Order, dated February 19, 2010, stating that the 2009-10 real market value was $626,059. … 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); Equity Land Res. v. Dept. of Rev. , 268 Or 410 , 415 , 521 P2d 324 (1974).

Boardman Acquisition LLC v. Dept. of Rev.

22 Or. Tax 183 · Oregon Tax Court · Sep 29, 2015

See Seneca Sustainable Energy v. … See ORS 174.010 (stating judges should interpret statutes so as to give effect to all provisions); see also Quintero v. Board of Parole, 329 Or 319, 324, 986 P2d 575 (1999) (citing State v. K.