Case law

Sharkalope Industries LLC v. Tillamook County Assessor

Oregon Tax Court · Oct 27, 2015

The real market value on the assessment and tax rolls, as sustained by the county board of property tax appeals (board), is $490,260, with $366,980 ascribed to the land and $123,280 to the improvements. … See Prestwood v.

Foley v. Multnomah County Assessor, Tc-Md 090832d (or.tax 7-13-2010)

Oregon Tax Court · Jul 13, 2010

See Richardson v. Clackamas County Assessor , TC-MD No 020869D, WL 21263620, at *2 (Mar 26, 2003) *Page 5 (citing Gangle v. Dept. of Rev. , 13 OTR 343 , 345 (1995)). … Poddar v. Dept. of Rev. , 18 OTR 324 , 332 (2005) (quoting Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted).

Nguyen v. Multnomah County Assessor

Oregon Tax Court · Dec 11, 2018

Freitag v. Dept. of Rev., 18 OTR 368, 373–74 (2005) (citations omitted). /// 2 The Multnomah County Board of Property Tax Appeals did not make any change to Defendant’s determination of value. … Id. at 374 (quoting Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005)).

Col. Sportswear v. Wash. Cty. Assessor, Tc-Md 100043d (or.tax 2-16-2011)

Oregon Tax Court · Feb 16, 2011

Perkins and Wiley v. Dept. of Rev. , 13 OTR 426 , 428 (1995) (citing Corvallis Country Club v. Dept. of Rev ., 10 OTR 302 , 307 (1986), or whether Defendant's decision is "clearly wrong." Martin Bros. v. … Schaefer v. Dept. of Rev ., TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev. , 4 OTR 302 (1971)).

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.

McKenzie Fence v. Department of Revenue

Oregon Tax Court · Oct 9, 2012

The Landscape Contractors Board, Department of Revenue, Department of Consumer and Business Services, Employment Department, and Construction Contractors Board must adopt rules together to carry out ORS … In a recent decision, McKenzie Fence v.

Coca Cola Co. v. Department of Revenue

5 Or. Tax 405 · Oregon Tax Court · Feb 25, 1974

In Utah Const. & Mining v. … In Wah Chang Corp. v.

Swanek v. Lane County Assessor

Oregon Tax Court · Mar 3, 2021

Kaady v. Dept. of Rev., 15 OTR 124, 125 (2000). … Dept. of Rev., 17 OTR 170, 176 n 7 (2003) (citing Schweiger v.

Gissel v. Multnomah County Assessor, Tc-Md 080512d (or.tax 10-6-2008)

Oregon Tax Court · Oct 6, 2008

Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000). For a taxpayer to be aggrieved, the alleged real market value must be lower than the maximum assessed value. Parks Westsac L.L.C. v. … Taylor v. Clackamas County Assessor (I) , 14 OTR 504 , 510 (1999) (emphasis added). See also Ellis v.

Wild Oats Markets v. Clackamas Cty. Ass., Tc-Md 070499c (or.tax 6-2-2010)

Oregon Tax Court · Jun 2, 2010

Allen v. Dept. of Rev. ( Allen ), 17 OTR 248 , 252 (2003). … 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.

Haugen v. Department of Revenue, Tc-Md 100052c (or.tax 4-26-2011)

Oregon Tax Court · Apr 26, 2011

Frutiger v. Department of Revenue , 270 Or 821 , 823 , 529 P2d 910 , (1974). … McCormick v. Dept. of Rev. , 10 OTR 380 , 385 (1987).

Bocci Family Trust v. Clackamas County Assessor

Oregon Tax Court · Aug 29, 2014

) ) Plaintiff, ) TC-MD 140271N ) v. … FINAL DECISION OF DISMISSAL TC-MD 140271N 1  Defendant asserted that “there was no appeal made to the Board of Property Tax Appeals for the

Triple P, Inc. v. Douglas County Assessor

Oregon Tax Court · Jun 15, 2015

) ) Plaintiff, ) TC-MD 150048C ) v. … Generally, the court lacks jurisdiction to consider matters that could have been appealed to the county board of property tax appeals (BOPTA). See ORS 305.275(3); Gray v.

Allcott v. Lane County Assessor

Oregon Tax Court · Oct 15, 2012

Douglas County Assessor v. Ralph L. Crawford, TC No 5076, WL 3204674 at *1(Aug 7, 2012). … Schaefer v. Dept. of Rev., TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Revenue, 4 OTR 302 (1971)).

Susbauer Road LLC v. Washington County Assessor

Oregon Tax Court · Sep 7, 2023

Stevens v. … In Brink v.

Hefflinger v. Dept. of Rev.

Oregon Tax Court · Mar 6, 2024

(See id., citing Sanok v. Grimes, 294 Or 684, 697, 662 P2d 693 (1983) and Perkins v. Dept. of Rev., 22 OTR 370, 374-5 (2017).) II. … contemplates that the person appealing is “aggrieved by and affected by an act, omission, order or determination of: [t]he Department of Revenue in its administration of the revenue and tax laws of this state; [a] county board

Lee v. Department of Revenue

16 Or. Tax 215 · Oregon Tax Court · May 8, 2000

The Oregon Supreme Court in Huckaba v. … Portland, 149 Or 581, 595 , 42 P2d 162 ; Wittenberg v.

Palandech v. Department of Revenue, Tc-Md 100015c (or.tax 3-23-2011)

Oregon Tax Court · Mar 23, 2011

Plaintiffs note that in Le Maistre v. … The court in US v.

Yarbrough v. Marion County Assessor

Oregon Tax Court · Jan 26, 2012

Richardson v. Clackamas County Assessor (Richardson), TC-MD No 020869D, WL 21263620 at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995)). … Safley v. Jackson County Assessor and Dept. of Rev., TC-MD No 091206C at 8 (Dec 2, 2010), citing U.S. Bancorp v. Dept. of Rev., 15 OTR 13, 15 (1999).

Village Resi. v. Clackamas Cty. Asse., Tc-Md 090854b (or.tax 12-13-2011)

Oregon Tax Court · Dec 13, 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)). … Poddar v. Dept. of Rev. , 18 OTR 324 , 332 (2005) (quoting *Page 7 Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted).