Case law

Nicolynn Properties, LLC v. Benton County Assessor

Oregon Tax Court · Jul 7, 2014

If the instant appeal is a collateral attack challenging the 2011-12 MAV, Plaintiff’s 1 The MAV and AV for tax year 2012-13 are the same; the Benton County Board of Property Tax Appeals Order set both values … Kaady v. Dept. of Rev., 15 OTR 124, 125 (2000).

Karamanos Holdings, Inc. v. Department of Revenue

Oregon Tax Court · Aug 30, 2012

HOLDINGS, INC., ) ) Plaintiff, ) TC-MD 120022C ) v. … FACTS Plaintiff initially appealed the real market value of property identified as Accounts R225119 and P638288 (subject property), for the 2011-12 tax year, with the Multnomah Board of Property Tax Appeals (BOPTA

Karamanos Holdings Inc. v. Department of Revenue

Oregon Tax Court · Aug 30, 2012

) ) Plaintiffs, ) TC-MD 120026C ) v. … FACTS Plaintiffs initially appealed the real market value of property identified as Accounts P623373, P613420, and R278439 (subject property), for the 2011-12 tax year, with the Multnomah Board of Property Tax Appeals

Pacific Cont. Bank v. Lane Cty. Asse., Tc-Md 110342 (or.tax 12-13-2011)

Oregon Tax Court · Dec 13, 2011

The 2010-11 roll real market value of the subject property is $370,500; that value was sustained by the board of property tax appeals. (Ptf's Compl at 2.) … 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)).

Estate of Daviscourt v. Department of Revenue

6 Or. Tax 404 · Oregon Tax Court · May 7, 1976

The corporation’s board agreed in principal that Mrs. … Est. of Seitz v. Dept. of Rev., 6 OTR 241, 249 (1975). In Adams v.

Rogers v. Dept. of Rev.

Oregon Tax Court · Sep 20, 2016

Voy v. Dept. of Rev., 20 OTR 179, WL 3238967 at *1, (2010), quoting Ormsby v. … Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971).

Willamette Gardens v. Lane County Assr., Tc-Md 100318d (or.tax 6-8-2011)

Oregon Tax Court · Jun 8, 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, WL 914208 at *2 (July 12, 2001) (citing Feves v. Dept. of Rev , 4 OTR 302 (1971)). Plaintiff failed to carry its burden of proof.

Huang v. Department of Revenue, Tc 4880 (or.tax 7-27-2009)

Oregon Tax Court · Jul 27, 2009

Buck v. Mueller , 221 Or 271 , 285 , 351 P2d 61 (1960). … Lewis v.

Stamm v. Dept. of Rev.

Oregon Tax Court · Sep 6, 2024

) ) Plaintiff, ) TC-MD 240033G ) v. … See id. /// 4 A taxpayer dissatisfied with the real market value stated on the tax roll has a right under ORS 309.100(1) to timely petition the county property value appeals board for a reduction.

Phillips v. Umatilla County Assessor

Oregon Tax Court · Nov 16, 2021

Furthermore, this court has held that failure to receive a tax statement “does not excuse failure to appeal to the board of property tax appeals.” KAH Props., LLC v. Coos Cty. … See, e.g., Chart Development Corp. v.

The Truck Stop v. Deschutes Cty. Assess., Tc-Md 090013c (or.tax 1-22-2010)

Oregon Tax Court · Jan 22, 2010

In contrast, the court in Subud Portland v. … Bd. v.

Corvallis Nbhd. Housing Svcs. v. Linn Cty. Assessor

21 Or. Tax 95 · Oregon Tax Court · Feb 27, 2013

See Brown v. J.C. Penney Co., 297 Or 695, 688 P2d 811 (1984). … V.

CatLand v. Yamhill County Assessor

Oregon Tax Court · Oct 30, 2012

Serenity Lane, Inc. v. … North Harbour Corp. v.

Ricard v. Klamath County Assessor

Oregon Tax Court · Dec 16, 2025

ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971). “[I]t is not enough for a taxpayer to criticize a county’s position. Taxpayers must provide competent evidence of the RMV of their property.” Woods v. … Danielson v. Multnomah County Assessor, TC-MD 110300D, 2012 WL 879285 at *4 (Or Tax M Div, Mar 13, 2012).

Asante Physician Partners v. Josephine County Assessor

Oregon Tax Court · Feb 27, 2015

Harvey testified that Plaintiff’s board members do not receive compensation for their services as board members, and that the physicians who serve on the board are only compensated for their work as physicians. … See Serenity Lane, Inc. v. Lane County Assessor (Serenity Lane), 21 OTR 229, 234 (2013).

McCown Trust v. Lane County Assessor, Tc-Md 090270 (or.tax 5-10-2010)

Oregon Tax Court · May 10, 2010

Watkins v. Dept. of Rev. (Watkins) , 14 OTR 227 , 229 (1997); see also Shah v. Washington County Assessor ( Shah ), TC-MD 080354B, 2009 Ore Tax LEXIS 7 at *9 (Jan 21, 2009) (citing Watkins ). … Hochstein v. Lane County Assessor ( Hochstein ), TC-MD 070351, 2008 Ore Tax LEXIS 28 at *4 (Feb 13, 2008) (citing Bohlin v. Lane County , TC-MD 060249D (September 27, 2006)).

Asante Physician Partners v. Josephine County Assessor

Oregon Tax Court · Feb 27, 2015

Harvey testified that Plaintiff’s board members do not receive compensation for their services as board members, and that the physicians who serve on the board are only compensated for their work as physicians. … See Serenity Lane, Inc. v. Lane County Assessor (Serenity Lane), 21 OTR 229, 234 (2013).

Work v. Jackson County Assessor

Oregon Tax Court · Sep 21, 2016

In general, a taxpayer wishing to challenge the values assigned to its property may file a petition with the county board of property tax appeals (BOPTA) before December 31 of the year in which the tax statement is issued … Paris v. Dept. of Rev., 19 OTR 519, 521 (2008) (citing ORS 305.275) (internal quotation marks omitted.)

Rogers v. Department of Revenue

7 Or. Tax 256 · Oregon Tax Court · Nov 1, 1977

Cox v. Hart, 260 US 427, 435 , 43 S Ct 154, 157 , 67 L Ed 332, 337 (1922); Freeman v. Medler, 46 NM 383 , 129 P2d 342 (1942); People v. … Board of Trustees of Firemen’s Pension Fund, 103 Colo 1, 82 P2d 765 , 118 ALR 984 (1938). Plaintiffs gift was a voluntary act on her part. The timing of the gift was completely within her control.

Lawrence v. Washington County Assessor

Oregon Tax Court · Sep 4, 2013

order attached to Plaintiff's Complaint for that year indicates that the Board reduced the value from $283,250 to $247,753. … Pacific Power & Light Co. v.