Case law

Avakian v. Dept. of Rev.

Oregon Tax Court · Jun 21, 2019

INDOPCO, Inc. v. … 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.

Greenleaf v. Lane County Assessor

Oregon Tax Court · Jan 30, 2012

That value was sustained by the board of property tax appeals. (Id.) The 2010-11 maximum assessed and assessed values of the subject property are $14,802. (Id.) Plaintiffs request 2010-11 real market value of $33,893. … Parks Westsac L.L.C. v. Dept. of Rev. (Parks Westsac), 15 OTR 50, 52 (1999).

Tsai v. Marion County Assessor

Oregon Tax Court · Jun 11, 2013

Unck v. … Rothschild v. Multnomah County Assessor, TC-MD No 040646C, 2005 Or Tax LEXIS 134 at *3 (Jun 10, 2005).

Paradigm Bend LLC v. Deschutes County Assessor

Oregon Tax Court · Aug 13, 2018

Each argument is described in more detail below. /// 1 Board of Property Tax Appeals. … Dept. of Rev., 12 OTR 272, 274 (1992) (holding that the “assessor may appeal from an order of a board of equalization only if the order changes the value set by the assessor”); and Lane County Assessor v.

Mountain Park Office Campus LLC v. Clackamas County Assessor

Oregon Tax Court · Feb 6, 2018

Plaintiff attached an Order from the board of property tax appeals sustaining the subject property’s 2016–17 real market value of $2,090,691 and its maximum assessed value of $1,237,539. (Compl at 3.) … See ORS 305.275(1)(a); Kaady v. Dept. of Rev., 15 OTR 124, 125 (2000).

Deschutes County Assessor v. Broken Top Club, LLC

15 Or. Tax 231 · Oregon Tax Court · Oct 16, 2000

The clubhouse contains men’s and women’s lockers; cart storage; a pro shop; swimming pools, spas, and hot tubs; a great room; both a public and a private restaurant; an exercise room; a board room; and administrative offices … Co. v. Dept. of Rev., 257 Or 622, 625 , 478 P 2d 393 (1971). Both of taxpayer’s appraisers valued the property as a “going concern.”

Gill v. Beaverton School District 48

14 Or. Tax 25 · Oregon Tax Court · Aug 19, 1996

. *27 BACKGROUND Respondent’s board of directors determined that respondent needed financing for additional school facilities. … See Ester v. City of Monmouth, 322 Or 1 , 903 P2d 344 (1995).

Willamette Estates II v. Marion Cty. Ass., Tc-Md 091541c (or.tax 5-10-2011)

Oregon Tax Court · May 10, 2011

Plaintiff timely appealed the Property's tax *Page 2 year 2007-08 real market value (RMV) to the Board of Property Tax Appeals (BOPTA). … See generally, Thomas Creek Lumber Log Co. v. Dept. of Rev. , 19 OTR 103 , 106 (2006), citing McGill v. Dept. of Rev. , 14 OTR 40 (1996).

Hazelden Foundation v. Yamhill County Assessor

21 Or. Tax 245 · Oregon Tax Court · Aug 30, 2013

Plaintiff (taxpayer) 246 Hazelden Foundation v. … V.

Serafin v. Multnomah County Assessor

Oregon Tax Court · Jun 9, 2014

Plaintiff appealed the subject property’s FINAL DECISION OF DISMISSAL TC-MD 140141D 1 real market value to the Multnomah County Board of Property Tax Appeals … Kaady v. Dept. of Rev., 15 OTR 124, 125 (2000). This court has consistently interpreted ORS 305.275(1) to require that a taxpayer’s requested relief result in tax savings to the taxpayer. See Parks Westsac L.L.C. v.

WLL P.C. v. Marion County Assessor

Oregon Tax Court · Nov 14, 2017

The first reason is that Plaintiffs failed to appeal their 2016–17 property tax assessment to the board of property tax appeals (BOPTA). … See Work v. Dept. of Rev., __ OTR__ (July 20, 2017) (slip op at 9–11). Defendant moved to dismiss on that basis. Defendant’s motion to dismiss is granted.

United States National Bank v. Department of Revenue

8 Or. Tax 256 · Oregon Tax Court · Jan 11, 1980

(d) In Thornton v. … Swenson v. Dept. of Revenue, supra, at 4.

Anderson v. Yamhill County Assessor

Oregon Tax Court · Mar 19, 2019

Plaintiff appealed the subject property’s 2017-18 property tax assessment to the Yamhill County Board of Property Tax Appeals. (Compl at 1.) … Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). “[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *.” Reed v.

Willamette Estates v. Marion Cty. Assr., Tc-Md 091541c (or.tax 5-13-2011)

Oregon Tax Court · May 13, 2011

Plaintiff timely appealed the Property's tax *Page 2 year 2007-08 real market value (RMV) to the Board of Property Tax Appeals (BOPTA). … See generally, Thomas Creek Lumber Log Co. v. Dept. of Rev. , 19 OTR 103 , 106 (2006), citing McGill v. Dept. of Rev. , 14 OTR 40 (1996).

Shah v. Washington County Assessor, Tc-Md 100188d (or.tax 7-7-2011)

Oregon Tax Court · Jul 7, 2011

DECISION Plaintiffs appeal the real market value (RMV) of their home for the 2009-10 tax year, from an Order of the Board of Property Tax Appeals (BOPTA) sustaining the assessor's roll values. … Feves v. Dept. of Revenue , 4 OTR 302 , 312 (1971) (citation omitted).

Prior v. Department of Revenue

Oregon Tax Court · Jan 17, 2012

) ) Plaintiff, ) TC-MD 110950C ) v. … ORS 293.250(2) authorizes the Department to “render assistance in the collection of any delinquent account owing to any state officer, board, commission, corporation, institution, department or other state organization,

Griffith v. Douglas County Assessor

Oregon Tax Court · Jul 31, 2017

) ) Plaintiff, ) TC-MD 170083G ) v. … However, if Plaintiff could have appealed to the board of property tax appeals (BOPTA) in the years that the tax was assessed, then her statutory right of appeal under ORS 305.275 was only from the BOPTA order.

Alberts Development v. Lane County, Tc-Md 100522 (or.tax 12-12-2011)

Oregon Tax Court · Dec 12, 2011

The Oregon Supreme Court in First Interstate Bank v. … Magno v.

Theda v. Multnomah County Assessor, Tc-Md 100361c (or.tax 7-23-2010)

Oregon Tax Court · Jul 23, 2010

The maximum assessed value (MAV) and AV were $400,710. ( Id. ) *Page 3 Plaintiffs timely appealed the RMV and AV to the county board of property tax appeals (BOPTA) and BOPTA reduced the RMV to the $480,000 purchase price … Gall v. Dept. of Rev. , 17 OTR 268 , 270-71 (2003). RMV represents the market value ( i.e. , likely selling price) of a property.

Julian v. Department of Revenue

17 Or. Tax 384 · Oregon Tax Court · Jun 11, 2004

See, e.g., Shaw v. PACC Health Plan, Inc., 322 Or 392, 400 , 908 P2d 308 (1995); see also North Pacific Ins. Co. v. Switzler, 143 Or App 223 , 228 n 4, 924 P2d 839 (1996); Butler v. … Streckfus Steamers, Inc. v. City of St.