Case law

Salisbury v. Dept. of Rev.

24 Or. Tax 497 · Oregon Tax Court · Apr 8, 2021

Container v. … Poddar v.

Chiles v. Multnomah County Assessor

Oregon Tax Court · Jul 3, 2014

Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (citing Woods v. Dept. of Rev., 16 OTR 56, 59 (2002)). … Franklin Savings and Loan v.

Anderson v. Marion County Assessor, Tc-Md 110182d (or.tax 8-31-2011)

Oregon Tax Court · Aug 31, 2011

Allen v . Dept. of Rev.(Allen ), 17 OTR 248 , 252 (2003). … LFCG, LLC v. Clackamas County Assessor , TC-MD No 080529D at 12.

Plaza v. Department of Revenue

7 Or. Tax 511 · Oregon Tax Court · Oct 18, 1978

Henshaw/Lyon et al v. … Co. v.

Serenity Lane, Inc. v. Lane County Assessor

21 Or. Tax 229 · Oregon Tax Court · Aug 30, 2013

Archdiocese of Portland v. Dept. of Rev., 5 OTR 111, 124 (1972). … Dept of Rev., that Serenity’s expert erred in counting uncompensated time spent by Serenity’s employees and board members to promote the mission of Serenity as “giving” by Serenity.

Village Resi. LLC v. Clack. Cty. Asse., Tc-Md 090855b (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 Woods v. Dept. of Rev. , 16 OTR 56 , 59 (2002) (citation omitted).

Sandy Inn OMRS LLC v. Clackamas County Assessor

Oregon Tax Court · Dec 17, 2012

Allen v. Dept. of Rev., 17 OTR 248, 252 (2003); Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995); see also OAR 150-308.205-(A)(2)(a). … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citation omitted)).

J. R. Golf Serv. v. Benton County Assessor, Tc-Md 100588b (or.tax 4-7-2011)

Oregon Tax Court · Apr 7, 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)). … Feves v. Dept. of Rev. , 4 OTR 304 , 312 (1971). The evidence presented must be competent evidence, and evidence that is inconclusive or unpersuasive is insufficient to sustain the burden of proof. See Woods v.

Swanek v. Lane County Assessor

Oregon Tax Court · Dec 28, 2022

The 2020-21 tax roll real market value (RMV) of Account 1205754 was $883,873 and the Board of Property Tax Appeals (BOPTA) reduced it to $818,315. (Compl at 2.) Its maximum assessed value was $442,722. (Id.) … See Swanek v. Lane Cty.

Oakmont LLC v. Clackamas County Assessor

Oregon Tax Court · Apr 16, 2013

ADC Kentrox v. Dept. of Rev. (ADC Kentrox), 19 OTR 91, 98 (2006). … Resolution Trust Corp. v. Dept. of Rev. (Resolution Trust), 13 OTR 276, 279 (1995) (quoting Martin Bros. v.

Huynh v. Multnomah County Assessor

Oregon Tax Court · Aug 5, 2019

In Gall v. … The court likewise dismissed the complaint in Theda v.

Akkal v. Washington County Assessor

Oregon Tax Court · Dec 3, 2013

OAR 150-308.205-(A)(2)(a); see also Allen v. Dept. of Rev. (Allen), 17 OTR 248, 252 (2003); 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)).

Lymp v. Dept. of Revenue

4 Or. Tax 466 · Oregon Tax Court · Jul 13, 1971

Kankkonen v. Hendrickson et al., 232 Or 49, 67 , 374 P2d 393, 401 (1962). … Cal-Roof Wholesale v. Tax Com., 242 Or 435, 443 , 410 P2d 233, 237 (1966).

Douglas County Assessor v. Department of Revenue

13 Or. Tax 72 · Oregon Tax Court · May 4, 1994

Using the sales comparison approach, he analyzed the sales of six comparable sawmills by determining a unit price per thousand board feet (mbf) of production. … Co. v.

Hammond v. Deschutes County Assessor

Oregon Tax Court · Dec 24, 2012

Plaintiff testified that the county board of property tax appeals (board) reduced the real market value of the subject property to $240,000 for the 2010-11 tax year. … Grain Growers v. Dept. of Rev., 10 OTR 146, 148 (1985).

Chevron U. S. A. Inc. v. Dept. of Rev.

Oregon Tax Court · Apr 14, 2021

See Board of Trade of the City of Chicago v. … Franchise Tax Board, 172 Cal App 4th 1535, 92 Cal Rptr 3d 208 (2009), and In Re: Archer Daniels Midland Company, Pennsylvania Board of Finance and Revenue, Docket No. 1523133 (2018)).)

Murray v. Wasco County Assessor

Oregon Tax Court · Jan 16, 2020

Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002) (citation omitted)). … Danielson v.

Hirschfelder v. Marion County Assessor

Oregon Tax Court · Oct 25, 2012

Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002)). … That case can be contrasted with Schnabel v.

Pollard v. Deschutes County Assessor

Oregon Tax Court · Nov 23, 2021

Plaintiffs received their 2020-21 tax statement, which included a nearly 20 percent increase in their MAV, and they appealed to the county Board of Property Tax Appeals (BOPTA) to reduce the increase in their MAV. … Ellison v. Dept. of Rev., 362 Or 148, 168-69. See also Dish Network Co. v.

Park Dev. Inc. v. Clackamas County Assessor

Oregon Tax Court · Mar 25, 2026

Tax Roll, Property Value Appeals Board, Requested Values The subject property’s 2024-25 real market value, sustained by the Property Value Appeals Board, was $2,909,658. (Compl at 3.) … Freedom Federal Sav. and Loan Ass’n v. Dept. of Rev., 310 Or 723, 727, 801 P2d 809 (1990).