Case law

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.

Haifley v. Deschutes County Assessor

Oregon Tax Court · May 30, 2012

Plaintiffs appealed those values to the County Board of Property Tax Appeals (BOPTA) and BOPTA reduced the values. … Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. Dept. of Rev., 16 OTR 56, 59 (2002)).

Patton v. Department of Revenue

18 Or. Tax 111 · Oregon Tax Court · Apr 21, 2005

Olympia Brewing Co. v. … See Taft Church v.

Taylor v. Clackamas County Assessor, Tc-Md 080527d (or.tax 2-10-2009)

Oregon Tax Court · Feb 10, 2009

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 , 353 (1995)). … Kem v. Dept. of Rev. , 267 Or 111 , 114 , 514 P2d 1335 (1973).

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).

La Pointe's, Inc. v. Dept. of Revenue

4 Or. Tax 512 · Oregon Tax Court · Sep 7, 1971

West House, Inc., v. State Tax Com., 228 Or 167 , 364 P2d 598 (1961); M & M Woodworking Co. v. Tax Com., 217 Or 161 , 314 P2d 272 , 317 P2d 920 , 339 P2d 718 (1959); Case v. … Messer Co. v. Board of Equalisation, 171 Neb 393, 106 NW2d 478 (1960), in which the court found that a balance sheet for income tax purposes was not intended or desired to reflect the actual value of merchandise.

Mrs. Smith's West Coast Pie Co. v. Department of Revenue

4 Or. Tax 398 · Oregon Tax Court · May 18, 1971

State ex rel Appling v. Chase, 224 Or 112 , 355 P2d 631 (1960). … Willamette Univ. v. Tax Comm., 181 Or 244, 344 , 181 P2d 130 (1966); Keyes v. Chambers, 209 Or 640 , 307 P2d 498 (1959); Ore. Stamp Soc. v. Commission, 1 OTR 190 (1963).

Village at Main St v. Clackamas Cty., Tc-Md 090679d (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).

Rent-A-Center Inc v. Department of Revenue

Oregon Tax Court · May 12, 2014

Young v. State, 161 Or App 32, 37, 983 P2d 1044 (1999). … Garrison v. Dept. of Rev., 345 Or 544, 548-49, 200 P3d 126 (2008) (citing Miller v. Employment Division, 290 Or 285, 289, 620 P2d 1377 (1980)).

Kalik v. Clackamas County Assessor

Oregon Tax Court · Nov 16, 2012

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 [real market value] of their property.” Poddar v. … Dept. of Rev., 18 OTR 324, 332 (2005) (citing 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.

Cole v. Department of Revenue

6 Or. Tax 166 · Oregon Tax Court · Aug 27, 1975

Bump v. Dept. of Rev., 4 OTR 156, 162 (1970). … Starker v. Dept. of Rev., 6 OTR 10, 12-13 (1975).

Oregon Research Institute, Inc. v. Department of Revenue

4 Or. Tax 433 · Oregon Tax Court · Jun 25, 1971

Burroughs Adding Machine Co. v. … Crest Investment Trust, Inc. v.

Morse Hays v. Benton County Assessor, Tc-Md 100697c (or.tax 7-5-2011)

Oregon Tax Court · Jul 5, 2011

Richardson v. Clackamas County Assessor , TC-MD No 020869D, WL 21263620 *Page 8 at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev ., 13 OTR 343 , 345 (1995)). … Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev , 4 OTR 302 (1971)). Plaintiff failed to carry its burden of proof.

Firestenberg v. Dept. of Rev.

Oregon Tax Court · Nov 22, 2024

In Brown v. Portland School District No. 1, 291 Or 77, 628 P2d 1183 (1981), the Supreme Court held that perfection in form is not required as long as the notice achieves its core function. … See also, Fresenius Medical Care v.

United Amusement Co. v. Department of Revenue

9 Or. Tax 147 · Oregon Tax Court · Mar 19, 1982

complete in itself having as its purpose the production or creation of a game of skill, amusement, entertainment, or test of strength, including, but not limited to, shuffleboards, coin-operated devices utilizing tables, boards … Commissioner v. Allstate Ins. Co., supra, were overruled by Parr v.

Early v. Jackson County Assessor

Oregon Tax Court · Mar 16, 2026

Sanok v. Grimes, 294 Or 684, 697, 662 P2d 693 (1983). … After applying for a zone change and seeking review of any adverse action by a hearings officer at the local level, landowners may appeal to the Land Use Board of Appeals (LUBA). ORS 227.180(2); ORS 215.422(2).

River's Edge Inv. v. Deschutes Cty. Ass., Tc-Md 090640d (or.tax 8-5-2010)

Oregon Tax Court · Aug 5, 2010

DECISION Plaintiff appeals Deschutes County Board of Property Tax Appeals Real Property Order, dated March 16, 2009, for the Riverhouse Convention Center (subject property) identified as Account 101068. … 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)).

Dept. of Rev. v. Rent-A-Center, Inc.

22 Or. Tax 28 · Oregon Tax Court · Jan 26, 2015

Comcast Corp. v. … Director, Tax Div., 504 US 768 (1992) and approximately a decade after the decision of that court in Container Corp. v. Franchise Tax Board, 463 US 159 (1983) and the adoption of the 1984 statute.

Rough & Ready Lumber LLC v. Department of Revenue

Oregon Tax Court · May 19, 2014

On December 24, 2013, the Josephine County Board of Property Tax Appeals (BOPTA) Clerk sent a letter to Plaintiff stating that BOPTA: FINAL DECISION OF DISMISSAL TC-MD 140014N … Id. at 101 (citing Garrison v. Dept. of Rev., 345 Or 544, 547-58, 200 P3d 126 (2008)). 1 The court’s references to the Oregon Revised Statutes (ORS) are to 2011.