Case law

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)).

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.

Goodsell v. Klamath County Assessor

Oregon Tax Court · Apr 6, 2026

Kem v. Dept. of Rev., 267 Or 111, 114, 514 P2d 1335 (1973); see also Chen v. … Miller v. Dept. of Rev., 327 Or 129, 137, 958 P2d 833 (1998). A.

Lane County v. McDougal, Tc-Md 100136d (or.tax 6-7-2011)

Oregon Tax Court · Jun 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)). … Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev. , 4 OTR 302 (1971)).

Mughal v. Multnomah County Assessor

Oregon Tax Court · Jul 26, 2019

Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990). … Wihtol I v. Dept. of Rev., 21 OTR 260, 267 (2013).

Lane County v. Babcock Properties, Tc-Md 100131d (or.tax 6-7-2011)

Oregon Tax Court · Jun 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)). … Schaefer v. Dept. of Rev ., TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Rev ., 4 OTR 302 (1971)).

Simpson v. Benton County Assessor

Oregon Tax Court · May 21, 2019

The board of property tax appeals (BOPTA) reduced that value to $303,030. (Id.) The 2017-18 maximum assessed value is $263,976. (Id.) … See generally Hewlett-Packard Co. v.

Maletis v. Multnomah County Assessor

Oregon Tax Court · Oct 17, 2018

The Multnomah County Board of Property Tax Appeals (BOPTA) issued an order reducing the subject property’s 2017–18 tax roll real market value from $3,887,830 to $2,900,000. (Complaint, Ex A.) … Dept. of Rev. v.

Worldmark v. Department of Revenue, Tc 4801 (or.tax 7-26-2010)

Oregon Tax Court · Jul 26, 2010

Allen v. Multnomah County was a case involving furniture and appliances within an apartment building. 179 Or 548 , 550 , 173 P2d 475 (1946). … See State v. Blair , 348 Or 72 , 228 P3d 564 (2010).

Venerable Properties, Inc. v. Clatsop County Assessor

17 Or. Tax 190 · Oregon Tax Court · Oct 29, 2002

Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995). … Lincoln County Assessor v. YCP Salishan LP, 15 OTR 354, 359 (2001). As the Oregon Supreme Court in Kem v.

Helms Deep, LLC v. Multnomah County Assessor

Oregon Tax Court · Apr 12, 2022

summary judgment because the subject property “is not a residential dwelling and has never been used as such, and Plaintiff has not provided any evidence that good and sufficient cause exists for failure to appeal to [the board … .; see also Shevtsov v. Dept. of Rev., TC 5392, 2020 WL 1127031 (Or Tax Mar 4, 2020) (a van parked on land without any structures is not a dwelling); Village Wiestoria Homeowners Ass’n v.

Bleoaja v. Department of Revenue, Tc 4930 (or.tax 7-19-2010)

Oregon Tax Court · Jul 19, 2010

Taxpayers chose not to appeal the value for 2007-08 to the Board of Property Tax Appeals (BOPTA). (Trial at 9:47:16, Apr 19, 2010.) … Spears v. Dept. of Rev. , ___ OTR ___ , WL 1565460 (April 20, 2010) (slip op at 2) (citing Norpac Foods, Inc. v. Dept. of Rev. , 15 OTR 331 , 333 (2001)).

Yamhill House, LLC v. Multnomah County Assessor

Oregon Tax Court · May 18, 2015

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 Revenue, 4 OTR 302 (1971)).

Rainsweet Inc. v. Marion County Assessor

Oregon Tax Court · Dec 3, 2013

See Thomas Creek Lumber & Log Co. v. Dept. of Rev. … This court’s previous statement that a petitioner is not “ ‘appealing’ in the usual sense from an action of an assessor or board” should not be understood to the contrary. FSLIC v. Dept of Rev.

Rainsweet Inc. v. Polk County Assessor

Oregon Tax Court · Dec 3, 2013

See Thomas Creek Lumber & Log Co. v. Dept. of Rev. … This court’s previous statement that a petitioner is not “ ‘appealing’ in the usual sense from an action of an assessor or board” should not be understood to the contrary. FSLIC v. Dept of Rev.

Aspen Valley Ranch v. Department of Revenue

8 Or. Tax 332 · Oregon Tax Court · Mar 26, 1980

As this court stated in Astoria Plywood Corp. v. … As this court held in Domogalla et al v.

El Mansy v. Multnomah County Assessor

Oregon Tax Court · Aug 15, 2018

Buras v. Dept. of Rev., 17 OTR 282, 284 (2004). I. … The court in Cascade Funding Group, LLC v.

Magno v. Dept. of Rev.

19 Or. Tax 51 · Oregon Tax Court · May 18, 2006

See Chart Development Corp. v. Dept. of Rev., 16 OTR 9 , 11-13 (2001) (discussing the concept of RMV). … See Astoria Plywood Corp v.

Willamette Est. v. Marion Cnty Assessor, Tc-Md 080387d (or.tax 1-21-2009)

Oregon Tax Court · Jan 21, 2009

STATEMENT OF FACTS Plaintiff appealed the 2007-08 real market value of the subject property identified as Account R22411 to the Board of Property Tax Appeals (BOPTA). … Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000). In most cases, 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.

Defilippis v. Department of Revenue, Tc-Md 050757c (or.tax 2006)

Oregon Tax Court · Mar 2, 2006

Id., citing Kelley v. Kelley, 183 Or 169 , 184 , 191 P2d 656 (1948). … However, on April 19, 2004, the California Franchise Tax Board sent a Notice of Proposed Assessment for 2001 to Plaintiff at her Oregon address.