Case law

Brashnyk v. Lane County Assessor, Tc-Md 110308 (or.tax 12-12-2011)

Oregon Tax Court · Dec 12, 2011

Schaefer v. Dept. of Rev. , TC No 4530 at 4 (July 12, 2001) (citing Feves v. Dept. of Revenue , 4 OTR 302 (1971)). … In Ward v.

Stearns v. Multnomah County Assessor

Oregon Tax Court · Mar 13, 2012

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)).

KMT, Inc. v. Wallowa County Assessor

Oregon Tax Court · Mar 8, 2017

As part of the final sale, Thompson negotiated to surrender his water certificates to the water board in exchange for forgiveness of the debt. (Def’s Ex F.) … Kem v. Dept. of Rev. (Kem), 267 Or 111, 114, 514 P.2d 1335 (1973).

Lighthouse Square LLC v. Lincoln County Assessor

Oregon Tax Court · Mar 2, 2017

Woods v. Dept. of Rev., 16 OTR 56, 4 The court’s references to the Oregon Revised Statutes (ORS) are to 2013. … Yarbrough v. Dept. of Rev., 21 OTR 40, 44 (2012).

Kelly v. Department of Revenue, Tc-Md 070742c (or.tax 5-8-2008)

Oregon Tax Court · May 8, 2008

."); Merrick v. … Board of Higher Education , 116 Or App 258 , 264 , 841 P2d 646 (1992) (invalidating a personnel rule that conflicted with a statute because "the statute permits state officials to take personnel action against employees on

Koch Inc. v. Malheur County Assessor

Oregon Tax Court · Mar 16, 2012

Either a written or taped copy of the minutes or the [M]arch 3, 2011 hearing of Koch Inc. before Malheur County Board of Property Tax Appeals. “2. … Kem v. Dept. of Rev., 267 Or 111, 114, 514 P2d 1335 (1973).

Acosta v. Multnomah County Assessor

Oregon Tax Court · Oct 26, 2021

Plaintiff filed an appeal with the Board of Property Tax Appeals (BOPTA), which ordered the value be sustained. (Id. at 2.) … Feves v. Dept. of Rev., 4 OTR 302, 312 (1971); Woods v. Dept. of Rev., 16 OTR 56, 59 (2002). When the evidence “is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof.” Reed v.

NW Northrup Properties, LLC v. Multnomah County Assessor

Oregon Tax Court · Aug 16, 2021

Safley v. Jackson County Assessor, TC- MD 091206C, 2010 WL 4923355 at *5 (Or Tax M Div Dec 2, 2010) (citing U.S. Bancorp v. Dept. of Rev., 15 OTR 13, 15 (1999)). … Webb v. Dept. of Rev., 18 OTR at 386. b.

The Falls Apartments, LLC v. Multnomah County Assessor

Oregon Tax Court · Aug 4, 2016

presented is whether Plaintiff is aggrieved under ORS 305.275(1)(a) for the 2015-16 tax year.2 Under ORS 305.275(1)(a), a taxpayer “must be aggrieved by and affected by an act, omission, order or determination of” a county board … Parks Westsac LLC v. Dept. of Rev., 15 OTR 50, 52 (1999). That is because the assessed value is the lesser of the real market value and the maximum assessed value. ORS 308.146(2). In Kaady v.

Routledge v. Dept. of Rev.

24 Or. Tax 103 · Oregon Tax Court · Apr 9, 2020

Speiser v. … V.

Chaussee v. Multnomah County Assessor

Oregon Tax Court · Sep 15, 2016

Jeff Brown and Karla Hartenberger (Hartenberger), real estate appraisers, appeared on behalf of Defendant. … Parker v. Dept. of Rev., TC-MD 101057C, WL 4763133 at *7 (Oct 8, 2012). “[I]f the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *.” Reed v.

Kiersky v. Deschutes County Assessor

Oregon Tax Court · Feb 16, 2023

Gray v. … Talarico, 2001 WL 34146729 at *3; see also Buckles v.

Rosalie Ridge LLC v. Multnomah County Assessor

Oregon Tax Court · Dec 11, 2012

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971) (citation omitted). … ORS 321.257(2); Kliewer v. Dept. of Rev. (Kliewer), 15 OTR 139, 142 (2000).

Stanwood v. Multnomah County Assessor

Oregon Tax Court · Nov 30, 2012

Jeff Brown, Residential Appeals Lead Appraiser, appeared on behalf of Defendant. Stephanie McQuown (McQuown) Registered Appraiser III, testified on behalf of Defendant. … Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990).

Properties L. Banette v. Clackamas County Assessor

Oregon Tax Court · May 30, 2014

Schaefer v. Dept. of Rev., TC No 4530, WL 914208 *2 (Jul 12, 2001) (citing Feves v. Dept. of Revenue, 4 OTR 302 (1971)). … That value was in excess of the Clackamas County Board of Property Tax Appeals determination of real market value ($8,260,508).

Godzilla Investment LLC v. Multnomah County Assessor

Oregon Tax Court · Aug 13, 2012

Poddar v. Dept. of Rev., 18 OTR 324, 332 (2005) (quoting Woods v. … In Brashnyk v.

Columbia Empire Region Volleyball Association v. Multnomah County Assessor

Oregon Tax Court · Aug 30, 2016

Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971). A. … The parties stipulated that Plaintiff has 11 volunteer board members and 15 volunteer committee members.

Dunzer v. Clatsop County Assessor

Oregon Tax Court · Sep 24, 2014

Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990). … Wihtol I v. Dept. of Rev., 21 OTR 260, 267-68 (2013).

Mela v. Multnomah County Assessor

Oregon Tax Court · Apr 11, 2012

The 2010-11 real market value was reduced to $1 million by the board of property tax appeals (BOPTA). The 2010-11 maximum assessed value is $833,840. … 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)).

Werth Family LLC v. Yamhill County Assessor

Oregon Tax Court · Dec 12, 2012

Lanegan presented a “Summary Appraisal Report” to support Defendant’s request that the Board of Property Tax Appeals values be upheld. (Def’s Ex A.) … Pacific Power & Light Co. v. Dept. of Revenue. 286 Or 529, 533, 596 P2d 912 (1979).