HYUNDAI SEMICONDUCTOR AMERICA v. CITY OF EUGENE, COUNTY OF LANE. TC 4167.In the Oregon Tax Court. Decided May 5, 1999. JURISDICTION — CONSTITUTIONAL LAW 1. The Tax Court has the authority to determine whether an enterprise zone sponsor’s precertification condition violates ORS 285.577 (4) or the Equal Protection Clause of the Fourteenth Amendment to the […]
Category: Oregon Tax Court Opinions
BOWMAN v. FALLS CITY SCHOOL DIST., 11 OTR 22 (1988)
Ross BOWMAN et al v. FALLS CITY SCHOOL DISTRICT TC 2620In the Oregon Tax Court. March 7, 1988. Taxation — Levy — Requisites and validity 1. Any tax levy made contrary to the Local Budget Law shall be voidable. (ORS 294.485(1).) Taxation — Levy — Statutory requirements 2. Tax levies for the payment of bonded […]
HERITAGE N.W. PROP. v. DESCHUTES CNTY., TC-MD 100703C (Or.Tax 3-25-2011)
HERITAGE N.W. PROPERTIES LLC, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100703C.In the Oregon Tax Court. Magistrate Division, Property Tax. March 25, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value of commercial property identified as Accounts 134786 and 134787 (subject property) for the 2009-10 tax year. A trial was […]
GONZALEZ v. DEPT. OF REVENUE, TC-MD 110042C (Or.Tax 4-6-2011)
MAURO RAMOS GONZALEZ and MARIA de JESUS RAMOS RAMOS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110042C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 6, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, included in its Answer filed February 14, […]
POWELL v. DEPARTMENT OF REVENUE, TC-MD 101119B (Or.Tax 12-7-2010)
SARA M. POWELL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101119B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 7, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff filed her Complaint on September 9, 2010, challenging Defendant’s Notice of Proposed Adjustment and/or Distribution dated May 17, 2010, for tax year 2009. On […]
BRYANT v. DEPARTMENT OF REVENUE, TC-MD 080900B (Or.Tax 8-14-2009)
REBECCA BRYANT, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080900B.In the Oregon Tax Court. Magistrate Division, Income Tax. August 14, 2009. DECISION JEFFREY S. MATTSON, Magistrate. On August 5, 2008, Plaintiff filed her appeal, challenging Defendant’s Notice of Deficiency Assessment for the 2007 tax year. The trial in this matter was scheduled […]
HENSHAW/LYON ET AL. v. DEPT. OF REV., 5 OTR 263 (1973)
RANSOM and ELINORE HENSHAW v. DEPARTMENT OF REVENUE and LEONARD Z. LYON, LESTER V. LYON and HELEN U. LYON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 29, 1973. True cash value — Shopping centers 1. Without a valid foundation for different assessments, part of the land of a shopping center cannot be […]
DANE v. DEPARTMENT OF REVENUE, TC-MD 100440D (Or.Tax 2-2-2011)
CHARLES W. DANE and LOUISE A. DANE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100440D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 2, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s denial of their amended Oregon state income tax returns for tax years 2006 and 2007, […]
TUCKER v. MARION COUNTY ASSESSOR, TC-MD 080889C (Or.Tax 10-21-2008)
DIANNE P. TUCKER and WILLIAM E. TUCKER, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 080889C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 21, 2008. DECISION DAN ROBINSON, MAGISTRATE. Plaintiffs have appealed from an act of the Marion County assessor in disqualifying 2.1 acres of their property, identified as Account R58510, from farm use […]
SHARPS v. BENTON COUNTY ASSESSOR, TC-MD 070467D (Or.Tax 3-31-2008)
DAVID SHARPS, Plaintiff, v. BENTON COUNTY ASSESSOR, Defendant. TC-MD 070467D.In the Oregon Tax Court. Magistrate Division, Property Tax. March 31, 2008. DECISION JILL A. TANNER PRESIDING, Magistrate. Plaintiff appeals the real market value of property identified as Tax Account 232367 for tax year 2006-07. A trial was held in the Oregon Tax Courtroom, Salem, Oregon […]
AMERICAN PORTABLE IRRIGATION v. COM., 3 OTR 360 (1969)
AMERICAN PORTABLE IRRIGATION CO. v. COMMISSION In the Oregon Tax Court. January 29, 1969. Personal property tax offset 1. ORS 317.070(2) allows an offset against corporate excise taxes to certain corporations for personal property taxes assessed to it and paid by it. Personal property tax offset — Effect of merger 2. The Bumble Bee decision […]
YARBROUGH v. MARION COUNTY ASSESSOR, TC-MD 090332B (Or.Tax 12-3-2010)
JACK YARBROUGH, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 090332B (Control); 090333B; 090334B; 090335B; 090336B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 3, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain real property assessments for the 2008-09 tax year. Five separate appeals, with corresponding account numbers, were consolidated for […]
ENTENMAN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 101093C (Or.Tax 6-16-2011)
CATHERINE C. ENTENMAN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 101093C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 16, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed Defendant’s denial of her application for Western Oregon Designated Forestland special assessment for the 2010-11 tax year. Trial on the matter was held by telephone on […]
ENTER. FOR EMPL. EDUC. v. MARION COUNTY, TC-MD 070841C (OR.TAX 10-16-2008)
THE ENTERPRISE for EMPLOYMENT and EDUCATION, an OREGON NONPROFIT CORPORATION, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 070841C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 16, 2008. DECISION DAN ROBINSON, Magistrate. This matter is before the Court on cross-motions for summary judgment. The parties stipulated to the material facts and briefing closed May […]
EVER. VINT. AIR. v. YAMHILL CTY. ASSESS., TC-MD 110038D (Or.Tax 6-21-2011)
EVERGREEN VINTAGE AIRCRAFT, INC. and EVERGREEN AVIATION MUSEUM, Plaintiffs, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 110038D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 21, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, included in its Answer, filed February 18, 2011, stating […]
YAMHILL CTY. ASSESSOR v. ABRAMS, TC-MD 090739D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090739D.In the Oregon Tax Court. Magistrate Division, Property Tax. April 15, 2010. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals’ Real Property Order for the subject property identified as Tax Lot R4418B 02900, [1] for tax year 2008-09. […]
WALK OFF SALES v. DEPT. OF REVENUE, TC-MD 110002C (Or.Tax 4-27-2011)
WALK OFF SALES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110002C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 27, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed from the imposition of a $500 penalty imposed by Defendant for twice tendering to Defendant a dishonored check. The second such check concerned […]
SCHLUNDT v. DEPT OF REVENUE, TC-MD 080573D (Or.Tax 8-18-2008)
ROSE L. SCHLUNDT, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080573D.In the Oregon Tax Court. Magistrate Division, Income Tax. August 18, 2008. DECISION JILL A. TANNER, PRESIDING MAGISTRATE. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case management conference was scheduled […]
SU v. DEPARTMENT OF REVENUE, 15 OTR 305 (2001)
GEORGE C.C. SU and ANITA SU, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and MULTNOMAH COUNTY, a political subdivision of the State of Oregon, Intervenor. TC 4502In the Oregon Tax Court. FEBRUARY 21, 2001. Plaintiffs appealed the 1999-2000 assessed value of their personal residence. Plaintiffs had successfully shown a square footage error in […]
BELFORD v. DEPT. OF REV., 11 OTR 240 (1989)
G. Dale and Audrey A. BELFORD v. DEPARTMENT OF REVENUE TC 2796In the Oregon Tax Court. July 27, 1989. Taxation — Income taxes — Gains and losses from sales orexchanges 1. Under certain conditions, an individual may treat a loss from the sale or exchange of stock of a small business as an ordinary loss […]
SERANG v. DEPARTMENT OF REVENUE, TC-MD 110796N (Or.Tax 10-28-2011)
LAUREE L. SERANG and GULMOHAMED A. SERANG, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110796N.In the Oregon Tax Court. Magistrate Division, Income Tax. October 28, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss this case for lack of […]
BAKUM v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080669C (Or.Tax 9-19-2008)
JOHN BAKUM and DEBRA BAKUM, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080669C.In the OREGON Tax Court MAGISTRATE Division, Property Tax. September 19, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiffs have appealed the value of a condominium and parking space for the 2007-08 tax year. Defendant filed a Motion to Dismiss (motion) Plaintiffs’ appeal for failure […]
OAK ACRES MOBILE HOMES PK. v. DEPT. OF REV., 4 OTR 340 (1971)
OAK ACRES MOBILE HOMES PARK, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 12, 1971. True cash value — Income approach 1. The market looks to income and therefore the income approach is always helpful and appropriate in an appraisal of income-producing property when the property being appraised is a going enterprise […]
CROCKER EQUIPMENT LEASING, INC. v. DEPT. OF REV., 12 OTR 16 (1991)
CROCKER EQUIPMENT LEASING, INC. v. DEPARTMENT OF REVENUE TC 2973In the Oregon Tax Court. March 12, 1991. Taxation — Income taxes — Operation of statutes 1. Financial institutions are expressly excluded from the Uniform Division of Income for Tax Purposes Act (UDITPA). ORS 314.615. Taxation — Income taxes — Operation of statutes 2. Apportionment of […]
WILLIAMSON v. DEPT. OF REV., 9 OTR 166 (1982)
WILLIAMSON et al v. DEPARTMENT OF REVENUE TC 1693In the Oregon Tax Court. June 25, 1982. Taxation — Levy and assessment — Reassessment Taxation — Levy and assessment — Review — Burden of proof Taxation — Levy and assessment — Judicial change of value 1. If dictum from Lethin v. Dept. of Revenue, 278 Or. […]
MINNICK v. COMMISSION, 2 OTR 527 (1967)
MINNICK v. STATE TAX COMMISSION In the Oregon Tax Court. March 17, 1967. Deductions — Losses — Demolition of building — Involuntary 1. Where the demolition of a building is involuntary the plaintiffs are entitled to deduct the remaining basis in the building as a loss under ORS 316.320. Deductions — Losses — Demolition of […]
RANDALL v. DEPARTMENT OF REVENUE, TC-MD 070776B (Or.Tax 1-10-2008)
MARK D. RANDALL and BARBARA ANN RANDALL, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070776B.In the Oregon Tax Court. Magistrate Division, Income Tax. January 10, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A […]
LINN-BENTON HOUSING AUTHORITY v. LINN CTY. ASSESSOR, 17 OTR 1 (2003)
LINN-BENTON HOUSING AUTHORITY and Clayton Meadows Apartments, a Limited Partnership, Plaintiffs, v. LINN COUNTY ASSESSOR, Intervenor-Defendant. TC 4590.In the Oregon Tax Court. Regular Division. Decision for Intervenor-Defendant rendered April 15, 2003. Plaintiffs (taxpayers) appealed a decision of the Magistrate Division denying an exemption from property taxation pursuant to ORS 456.225 for 25,720 square feet of […]
H-P VENTURES, INC. v. DEPT. OF REV., 13 OTR 330 (1995)
H-P VENTURES, INC., dba Adventures Video v. DEPARTMENT OF REVENUE TC 3705In the Oregon Tax Court. July 19, 1995. Property taxation — Exemption statutes 1. Taxation is the rule and exemption is the exception. Exemption statutes are narrowly construed, and the taxpayer must clearly bring itself within the terms of the statute. Property taxation — […]
SCHOOL DIST. NO. 1 v. MULTNOMAH COUNTY, 9 OTR 362 (1983)
SCHOOL DISTRICT NO. 1 v. MULTNOMAH COUNTY et al TC 1762In the Oregon Tax Court. December 16, 1983. Statutes — Construction and operation — Implications andinfluences 1. In construing a statute, one looks at the actual language and the words which obviously are by design omitted. Statutes — Construction and operation — Meaning of language […]
LANE COUNTY ASSESSOR v. SPENCER, TC-MD 100255 (Or.Tax 2-28-2011)
LANE COUNTY ASSESSOR, Plaintiff, v. ERIC SPENCER and CRYSTAL SPENCER, Defendants. TC-MD 100255.In the Oregon Tax Court. Magistrate Division, Property Tax. February 28, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Lane County Board of Property Tax Appeals Order, dated March 18, 2010, reducing the real market value of Defendants’ property identified as […]
McLAUGHLIN v. DEPARTMENT OF REVENUE, TC-MD 080860B (Or.Tax 10-22-2008)
ADRIENNE G. McLAUGHLIN and DONALD N. McLAUGHLIN, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080860B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 22, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs’ appeal concerns a Senior Citizens Property Tax Deferral for the 2008-09 tax year. A case management conference was held October […]
ESTATE OF FREEMAN v. DEPT. OF REV., 11 OTR 219 (1989)
ESTATE OF DONALD D. FREEMAN Donna Caughran Little, Personal Representative v. DEPARTMENT OF REVENUE TC 2784In the Oregon Tax Court. March 9, 1989. Guardian and ward — Custody and care of ward’s person andestate 1. ORS 126.137 equates the powers of a guardian of an incapacitated person with the powers of a parent toward its […]
HAYES v. DEPARTMENT OF REVENUE, TC 4795 (Or.Tax 1-30-2008)
HOWARD G. HAYES and CHRISTIANA T. HAYES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4795.In the Oregon Tax Court. Regular Division. January 30, 2008. ORDER GRANTING DEFENDANT’S MOTION FOR AN ORDER DISMISSING PLAINTIFFS’ COMPLAINT AND DENYING PLAINTIFFS’ MOTIONS HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court on the […]
WASSOM v. COMMISSION, 1 OTR 468 (1964)
WASSOM v. STATE TAX COMMISSION In the Oregon Tax Court. January 31, 1964. Statutes — Adopted federal statutes — Interpretation 1. The Oregon Tax Court is not bound by federal regulations, except to the extent that they are part of an Oregon statute at its adoption. Statutes — Adopted federal statutes — Interpretations 2. Federal […]
WESTOVER v. DEPT. OF REVENUE, TC-MD 100583B (Or.Tax 12-7-2010)
ROBERT B. WESTOVER and JULIE M. WESTOVER, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100583B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 7, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. On […]
U.S. BANCORP AND SUBSIDIARIES v. DEPT. OF REVENUE, 15 OTR 13 (1999)
U.S. BANCORP AND SUBSIDIARIES, Defendant v. DEPARTMENT OF REVENUE, Plaintiff. TC 4141In the Oregon Tax Court. March 12, 1999 Plaintiffs moved for summary judgment asserting that Defendant is precluded from relitigating Plaintiffs’ liability for the 1984 and 1985 tax years. These years had previously been before the Oregon Tax Court. The Judgment rendered in that […]
DeFILIPPIS v. DEPARTMENT OF REVENUE, TC-MD 050757C (Or.Tax 2006)
NADINE E. DeFILIPPIS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 050757C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 2, 2006 DECISION DAN ROBINSON, Magistrate. The issue in this case is whether Plaintiff was an Oregon resident in 2001, 2002, and 2003. Plaintiff asserts that she was a nonresident all three […]
GROTJOHN v. KLAMATH COUNTY ASSESSOR, TC-MD 090685C (Or.Tax 8-20-2009)
JOHN GROTJOHN, Plaintiff, v. KLAMATH COUNTY ASSESSOR, Defendant. TC-MD 090685C.In the Oregon Tax Court. Magistrate Division, Property Tax. August 20, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss Plaintiff’s appeal for lack of jurisdiction, because Plaintiff is not aggrieved and, therefore, lacks standing. The […]
BRAUNER v. MALHEUR COUNTY ASSESSOR, TC-MD 110644D (Or.Tax 10-11-2011)
ROBERT JOSEPH BRAUNER, Plaintiff, v. MALHEUR COUNTY ASSESSOR, Defendant. TC-MD 110644D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 11, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. On September 12, 2011, the court sent […]
PINSKI v. DEPARTMENT OF REVENUE, 14 OTR 376 (1998)
David Warren PINSKI and Faye Irene Pinski v. DEPARTMENT OF REVENUE TC 4237In the Oregon Tax Court. October 5, 1998 Income taxation — Appeal — Exhaustion of remedies 1. In order to exhaust one’s administrative remedies, it is necessary to appear at the departmental hearing. Income taxation — Appeal — Exhaustion of remedies 2. Failure […]
HALDEMAN v. DEPT. OF REVENUE, TC-MD 070773C (Or.Tax 9-24-2008)
YVONNE T. HALDEMAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070773C.In the OREGON Tax Court MAGISTRATE Division, Property Tax Reduction. September 24, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff seeks an income tax exemption on her 2006 state income tax return for the value of the health care benefits her employer provides to […]
TAPIA v. WASHINGTON COUNTY ASSESSOR, TC-MD 091274D (Or.Tax 2-8-2010)
ALEJANDRO TAPIA dba Alex’s Tacos, Plaintiff, v. WASHINGTON COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 091274D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 8, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. The matter is before the court on the agreement of the parties and Plaintiff’s failure to […]
PROUD TRUCK SALES v. DEPT. OF REV., 4 OTR 566 (1971)
PROUD TRUCK SALES, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 15, 1971. Receipt of remittance by tax official — Oregon law 1. The plaintiff established under ORS 305.820 that there was a timely mailing by it and receipt by the assessor of the supplemental return in compliance with the notice requirement […]
HANNA MINING v. COMMISSION, 2 OTR 389 (1966)
HANNA MINING CO. v. STATE TAX COMMISSION In the Oregon Tax Court. June 13, 1966. Deductions — Depletion — Corporations — Right to deduct 1. A statute allowing a deduction for depletion to a “taxpayer” and which does not restrict the deduction to an “owner” would not in itself make a corporate taxpayer ineligible for […]
PRUDENTE v. DEPT. OF REVENUE, TC-MD 110262N (Or.Tax 6-30-2011)
GUADALUPE MORALES PRUDENTE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110262N.In the Oregon Tax Court. Magistrate Division, Income Tax. June 30, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case management […]
LEGACY MERIDIAN HOS. v. CLACKAMAS COUNTY, TC-MD 100966C (Or.Tax 8-18-2010)
LEGACY MERIDIAN PARK HOSPITAL an Oregon non-profit corporation, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 100966C.In the Oregon Tax Court. Magistrate Division, Property Tax Exemption. August 18, 2010. Page 1 DECISION OF DEFAULT DAN ROBINSON, Magistrate. This matter is before the court on Plaintiff’s Motion For Default (Motion), filed with the court August 12, 2010. […]
RUSSELL v. DEPARTMENT OF REVENUE, 19 OTR 228 (2007)
Kevin L. RUSSELL and Susan Russell, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. TC-MD 060008D.In the Oregon Tax Court. Decision for Defendant rendered January 3, 2007. Plaintiffs appeal Defendant’s denial of a gambling loss deduction on their 2001 Oregon personal income tax return. The court found Plaintiffs’ evidence insufficient because it lacked a credible basis […]
OWEN v. DEPARTMENT OF REVENUE, TC-MD 101014D (Or.Tax 1-12-2011)
KENNETH N. OWEN SR. and JOYCE L. OWEN, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101014D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 12, 2011. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion. In its Answer, filed August […]
RAPTOR CENTER v. LANE COUNTY ASSESSOR, TC-MD 101269B (Or.Tax 9-12-2011)
CASCADE RAPTOR CENTER, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 101269B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 12, 2011. Page 1 DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the denial of a property tax exemption for property identified as Account 1507605 (subject property) for the 2010-11 tax year. A telephone […]
THOMAS v. DEPARTMENT OF REVENUE, 14 OTR 136 (1997)
Daniel R. THOMAS v. DEPARTMENT OF REVENUE TC 3912In the Oregon Tax Court. February 13, 1997 Income taxation — Frivolous argument 1. When a taxpayer persists in maintaining a position that is contrary to established case law and defies common sense, the position is frivolous and a penalty may be imposed. Trial was held January […]
DO v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100216C (Or.Tax 6-15-2011)
PHUOC DO, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100216C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 15, 2011. DECISION DAN ROBINSON Magistrate. Plaintiff has appealed the real market value (RMV) of certain property for the 2009-10 tax year. Trial on the matter was held by telephone December 15, 2010. Plaintiff appeared on […]
DENNEHY v. DEPT. OF REV., 10 OTR 348 (1987)
DENNEHY v. DEPARTMENT OF REVENUE TC 2395In the Oregon Tax Court. January 9, 1987. Taxation — Making of levy by local authorities 1. ORS 310.050-310.090 directs taxing units to levy property taxes as a total dollar amount and then the assessor computes a rate “that will produce the amount of money required to be raised.” […]
BALLARD v. DEPT. OF REV., 13 OTR 201 (1994)
Jesse W. and Paula D. BALLARD v. DEPARTMENT OF REVENUE TC 3621In the Oregon Tax Court. November 28, 1994. Income taxation — Nonresident income 1. ORS 316.127 includes in a nonresident’s income items of income derived from or connected with sources in this state. Income taxation — Nonresident income 2. Plaintiff received compensation for breach […]
DESCHUTES CTY. ASSESS. v. KJT PROPER. LLC, TC-MD 110366N (Or.Tax 12-14-2011)
DESCHUTES COUNTY ASSESSOR, Plaintiff, v. KJT PROPERTIES LLC, Defendant. TC-MD 110366N.In the Oregon Tax Court. Magistrate Division, Property Tax. December 14, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on Plaintiff’s written Motion to Withdraw (Motion), filed December 1, 2011, requesting “a Decision of Dismissal pursuant to […]
P. P. L. CO. v. COMMISSION, 2 OTR 420 (1966)
PACIFIC POWER LIGHT CO. v. STATE TAX COMMISSION In the Oregon Tax Court. August 25, 1966. Corporations — Determination of excise tax 1. ORS 317.095 provided for an apportionment formula if the taxable status of a corporation changes during the year. A corporation which at any time ceases to be subject to Oregon’s excise tax […]
PHELPS v. DEPT. OF REV., 10 OTR 162 (1985)
PHELPS et al v. DEPARTMENT OF REVENUE TC 2338In the Oregon Tax Court. October 29, 1985. Taxation — Levy and assessment — Statutory provisions 1. Neither ORS 306.115, 311.205 nor 307.475 authorize the Department of Revenue to override the filing requirements of the senior citizens’ property tax deferral. (ORS 311.666 et seq). Appeal from the […]
BUCK v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090876C (Or.Tax 6-30-2010)
STEVEN BUCK, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090876C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 30, 2010. Page 1 DECISION Plaintiff appealed from an order of the county board of property tax appeals (Board) sustaining the value of his home for the 2008-09 tax year. The property is identified as Account […]
DELTA AIR LINES, INC. v. DEPT. OF REV. (II), 13 OTR 372 (1995)
DELTA AIR LINES, INC. v. DEPARTMENT OF REVENUE TC 3278In the Oregon Tax Court. October 17, 1995. Property taxation — Income approach to value 1. Capitalizing a stream of income results in a valuation of the means of producing that income. Property taxation — Income approach to value 2. Gross income produced by an operating […]
PATEL v. UMATILLA COUNTY ASSESSOR, TC-MD 100614C (Or.Tax 11-24-2010)
VIJAY PATEL and HASMITA PATEL, Plaintiffs, v. UMATILLA COUNTY ASSESSOR, Defendant. TC-MD 100614C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 24, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, MAGISTRATE. This matter is before the court on its own motion to dismiss this case for lack of prosecution. During the case management conference […]
BALDEREE v. COMMISSION, 2 OTR 142 (1965)
BALDEREE v. STATE TAX COMMISSION In the Oregon Tax Court. April 28, 1965. State Tax Commission — Supervisory powers — Property 1. The supervisory power of the commission may be exercised upon request of a county assessor. The fact that the assessor had an alternative procedure available does not affect the authority of the commission […]
SCHUMACHER v. COMMISSION, 2 OTR 268 (1965)
SCHUMACHER v. STATE TAX COMMISSION In the Oregon Tax Court. December 30, 1965. Accounting methods — Inventories — Unit-livestock-price method 1. The State Tax Commission’s Reg. 314.285(F) gives to the commission “upon examination of the taxpayer’s return” the right of approval of the classifications and the prices assigned by the taxpayer. Accounting methods — Inventories […]
ULMSCHNEIDER v. DEPARTMENT OF REVENUE, TC-MD 070836D (Or.Tax 1-23-2008)
THOMAS E. ULMSCHNEIDER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070836D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 23, 2008. DECISION OF DEFAULT JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiff’s Motion of Default (Motion), filed January 8, 2008. Plaintiff’s Motion states that Defendant failed […]
WALSH v. DESCHUTES COUNTY ASSESSOR, TC-MD 080094D (Or.Tax 3-27-2008)
E. DONALD WALSH, JR and MARYANN S ROZANSKI, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 080094D.In the Oregon Tax Court. Magistrate Division, Property Tax. March 27, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for Plaintiffs’ failure to comply with […]
MULTNOMAH CTY v. DEPT. OF REV. (BAKER COMMODITIES), 13 OTR 153 (1994)
MULTNOMAH COUNTY, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. DEPARTMENT OF REVENUE, (Baker Commodities, Inc.) TC 3546In the Oregon Tax Court. September 19, 1994. Property taxation — Prompt payment discount — Omittedproperty 1. The legislature did not anticipate […]
GRUBB v. DEPT. OF REV., 10 OTR 512 (1987)
GRUBB et al v. DEPARTMENT OF REVENUE TC 2559In the Oregon Tax Court. December 8, 1987. Taxation — Deductions and exemptions — Trade or business andtransactions for profit 1. IRS § 183(d) raises a presumption of “for profit” if the taxpayer realizes a profit in two out of seven years of operation. Taxation — Deductions […]
HALVORSON v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090874D (Or.Tax 6-17-2010)
JOHN W. HALVORSON, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. No. TC-MD 090874D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 17, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the real market value of property, identified as Account 05013811, for tax year 2008-09. A trial was held in the Oregon Tax […]
CLARK v. MULTNOMAH CTY. ASSESSOR, 17 OTR-MD 72 (2002)
Glenn CLARK and Merle Clark, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 011171C.In the Oregon Tax Court. Magistrate Division. Decision for Defendant rendered June 28, 2002. Plaintiffs appealed Defendant’s denial of an application for proration of property taxes for the 2000-2001 tax year. Plaintiffs asked the court to reverse Defendant’s determination that a burst pipe […]
BAZAN-CALDERON v. DEPARTMENT OF REVENUE, TC-MD 110099D (Or.Tax 8-4-2011)
NICOLAS BAZAN-CALDERON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110099D.In the Oregon Tax Court. Magistrate Division, Income Tax. August 4, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss on the ground that Plaintiff failed to appeal within the 90 days […]
BROWN v. DEPT. OF REV., 11 OTR 61 (1988)
James R. and Anne E. BROWN v. DEPARTMENT OF REVENUE TC 2686In the Oregon Tax Court. July 25, 1988. Income Taxes — Nature of income in general 1. “The entire taxable income of a resident * * * is his federal taxable income with the modifications, additions and subtractions provided in this chapter.” ORS 316.048. […]
SCHMIDT v. CLACKAMAS COUNTY ASSESSOR, TC-MD 091141B (Or.Tax 5-13-2010)
HEIDI LYNN SCHMIDT, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 091141B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 13, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. This appeal and resulting trial concerns the real market value (RMV) of certain residential property, identified as Account 1353074, for the 2007-08 and 2008-09 tax years. […]
JOURNEY v. DESCHUTES COUNTY ASSESSOR, TC-MD 090314D (Or.Tax 7-16-2009)
CHUCK JOURNEY, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 090314D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 16, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A trial was scheduled to begin at 9:00 […]
STARKER v. DEPT. OF REV., 6 OTR 10 (1975)
T. J. STARKER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 28, 1975. Property valuation — Timberland 1. Valuation of property to a great extent involves a personal judgment, and the valuation of timber property particularly relies heavily upon subjective judgment. Property valuation — Expert witness 2. An expert appraiser is expected to […]
VOY v. DEPARTMENT OF REVENUE, TC-MD 090632D (Or.Tax 12-3-2009)
ANNIE K. VOY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090632D.In the Oregon Tax Court. Magistrate Division, Income Tax. December 3, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notice of Refund Denial dated October 10, 2008, for tax year 2004 and Notices of Proposed Refund Adjustment, dated October 13, […]
CROWLEY v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080534C (Or.Tax 8-22-2008)
MEREDITH CROWLEY, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080534C.In the Oregon Tax Court. Magistrate Division, Property Tax. August 22, 2008. DECISION DAN ROBINSON MAGISTRATE. Plaintiff is seeking a reduction in assessed value (AV) for the 2007-08 tax year. Defendant filed a Motion to Dismiss, asserting Plaintiff did not timely appeal from the order of […]
SHORT v. DEPARTMENT OF REVENUE, TC-MD 101159B (Or.Tax 2-23-2011)
WINDY SHORT, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101159B.In the Oregon Tax Court. Magistrate Division, Income Tax. February 23, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case management conference […]
GERMAN APOSTOLIC CHRISTIAN CH. v. DEPT. OF REV., 6 OTR 521 (1976)
GERMAN APOSTOLIC CHRISTIAN CHURCH v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 28, 1976. Statutes — Construction and operation — Legislative Intent 1. The amendment of ORS 307.140 by the 1973 legislature justifies the assumption that the former boundaries of “use” required of religious organizations seeking property tax exemption in Oregon have been […]
TAYLOR v. CLACKAMAS COUNTY ASSESSOR, 14 OTR 504 (1999)
Emma E. TAYLOR and Eugene E. Feltz v. CLACKAMAS COUNTY ASSESSOR and DEPARTMENT OF REVENUE, INTERVENOR. TC 4302.In the Oregon Tax Court. Decided January 13, 1999. PROPERTY TAXATION — STATUTORY CONSTRUCTION — LEGISLATIVE HISTORY 1. Under the principles enunciated by the Oregon Supreme Court, this court is not to consider the legislative history or “historical […]
ESTRADA v. DEPARTMENT OF REVENUE, TC-MD 101214B (Or.Tax 5-4-2011)
GONZALO PAZ ESTRADA and JENNIE PAZ BRAVO, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101214B.In the Oregon Tax Court. Magistrate Division, Income Tax. May 4, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiffs appealed the Notice of Deficiency Assessment for the 2009 tax year issued by Defendant on November 2, 2010. […]
SHIELDS ET AL v. DEPT. OF REV., 5 OTR 160 (1972)
W. H. SHIELDS, H. A. ANDERSEN, JOSEPH FOUGHT, EUGENE H. SILKE and ALLAN PENNEY, co-partners doing business as VALLEY RIVER CENTER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 27, 1972. True cash value — Regional shopping center — Newly opened 1. The cost approach to market value is the proper appraisal approach […]
SCHOLZ v. DEPARTMENT OF REVENUE, TC-MD 081130B (Or.Tax 2-23-2009)
WENDY SCHOLZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081130B.In the Oregon Tax Court. Magistrate Division, Income Tax. February 23, 2009. DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was convened February 11, 2009. Wendy Scholz participated on her own behalf. Laurie Fery represented Defendant. Plaintiff seeks a waiver of penalty […]
HABURN v. DEPT. OF REV., 13 OTR 336 (1995)
William B. HABURN and Esther E. Haburn v. DEPARTMENT OF REVENUE TC 3730In the Oregon Tax Court. July 19, 1995. Income taxation — Medical reimbursement plan 1. Under a qualified medical reimbursement plan, reimbursements paid by the employer are deductible to the employer and excludable from the employee’s income. Income taxation — Medical reimbursement plan […]
SAHHALI SOUTH v. TILLAMOOK COUNTY, TC-MD 090541C (Or.Tax 12-30-2010)
SAHHALI SOUTH, LLC, Plaintiff, v. TILLAMOOK COUNTY ASSESSOR, Defendant. TC-MD 090541C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 30, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff seeks reductions in the values, for the 2008-09 tax year, of 36 townhouse lots in a newly platted subdivision on the Oregon coast.[1] Plaintiff appealed Defendant’s […]
YAMHILL CTY. ASS. v. JOHNSON LIVING, TC-MD 090708B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090708B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 14, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Yamhill County Board of Property Tax Appeals Order, dated March 18, 2009, reducing the 2008-09 real market value of […]
KRAMERT v. DEPT. OF REV., 11 OTR 420 (1990)
Arthur R. KRAMERT v. DEPARTMENT OF REVENUE TC 2975In the Oregon Tax Court. October 8, 1990. Income taxes — Regulations 1. The Internal Revenue Code allows a regulated investment company to treat money actually distributed in one year as if it were distributed the prior year. Income taxes — Incomes taxable — Net income 2. […]
MERCY HEALTH PROMOTION v. DEPT. OF REV., 11 OTR 207 (1989)
MERCY HEALTH PROMOTION, INC. v. DEPARTMENT OF REVENUE Doris REDDEKOPP, Douglas County Assessor Intervenor. TC 2790In the Oregon Tax Court. February 23, 1989. Taxation — Exemptions — Statutory provisions 1. ORS 307.166 provides that under stated conditions property is exempt from taxation if the rent charged “does not exceed the cost of repairs, maintenance, amortization […]
YU v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090431D (Or.Tax 7-16-2009)
KWOK WAI YU, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 090431D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 16, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. […]
KNAPP v. DEPARTMENT OF REVENUE, TC-MD 090047C (Or.Tax 3-10-2009)
CINDY R. KNAPP, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090047C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 10, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, included in its Answer filed February 3, 2009, requesting that the Complaint be […]
PEGAR v. DEPT. OF REV., 11 OTR 328 (1990)
Douglas W. PEGAR v. DEPARTMENT OF REVENUE TC 2890In the Oregon Tax Court. January 11, 1990. Taxation — Exemption — Statutory provisions 1. ORS 307.175 provides for a tax exemption for an alternative energy system under certain conditions. Statutes — Judicial authority — Constitutional and statutoryrules 2. In interpreting a statute, the court cannot insert […]
J. R. SIMPLOT CO. v. DEPT. OF REV., 11 OTR 309 (1989)
J. R. SIMPLOT COMPANY v. DEPARTMENT OF REVENUE TC 2812In the Oregon Tax Court. October 23, 1989. Administrative law — Powers and proceedings — Statutory basisand limitation 1. If the Department of Revenue fails to act within 12 months after an appeal is filed, the taxpayer may treat the appeal as denied and bring suit […]
ANDERSON v. DEPARTMENT OF REVENUE, TC-MD 110948D (Or.Tax 12-12-2011)
CYNTHIA ANDERSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110948D.In the Oregon Tax Court. Magistrate Division, Income Tax. December 12, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss on the ground that Plaintiff failed to appeal within the 90 days […]
TRENDWEST RESORTS, INC. v. DEPT. OF REV., 18 OTR 187 (2005)
TRENDWEST RESORTS, INC., Plaintiff, v. DEPARTMENT OF REVENUE, and CLATSOP COUNTY ASSESSOR, Defendants. No. TC 4645.In the Oregon Tax Court. Decision for Defendant rendered January 20, 2005. Aff’d, 340 Or 413, 134 P3d 932 (2006). Plaintiff (taxpayer) constructed a mixed-use project consisting of retail and residential condominiums and a parking structure. In order to acquire […]
NAH-DZUL v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100433D (Or.Tax 11-19-2010)
RUSSELL A. NAH-DZUL and FRANCISCA J. DOMINGUEZ, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100433D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 19, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed June 1, 2010, requesting that the Complaint […]
MRI DIAGNOSTIC SERVICES CO. v. DEPT. OF REV., 13 OTR 80 (1994)
MRI DIAGNOSTIC SERVICES CO. v. DEPARTMENT OF REVENUE and MULTNOMAH COUNTY, OREGON, Intervenor TC 3565In the Oregon Tax Court. May 17, 1994. Multnomah County Business Income Tax 1. MCBIT defines taxpayer as a person doing business in the county and subject to the tax. Multnomah County Business Income Tax 2. MCBIT allows a limited fixed […]
RIVER’S EDGE INV. v. DESCHUTES CTY. ASS., TC-MD 090640D (Or.Tax 8-5-2010)
RIVER’S EDGE INVESTMENTS, LLC, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 090640D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 5, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Deschutes County Board of Property Tax Appeals Real Property Order, dated March 16, 2009, for the Riverhouse Convention Center (subject property) identified […]
AUSTIN v. DEPARTMENT OF REVENUE, TC 4808 (Or.Tax 10-20-2009)
DON A. AUSTIN and Patricia a. austin, Plaintiffs, v. Department of Revenue, State of Oregon, Defendant. TC 4808.In the Oregon Tax Court. Magistrate Division, Income Tax. October 20, 2009. Page 1 ORDER DENYING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT. I. INTRODUCTION This matter comes before the […]
SIMONS v. DEPT. OF REV., 12 OTR 229 (1992)
C. B. SIMONS v. DEPARTMENT OF REVENUE TC 3191In the Oregon Tax Court. June 10, 1992. Property taxation — Appeals — Good and sufficient cause 1. A property owner who tried to negotiate the sale of property to the county did not have good and sufficient cause for failing to appeal the value of that […]
CORPORATION OF LDS v. DEPARTMENT OF REVENUE, 14 OTR 244 (1997)
CORPORATION OF THE PRESIDING BISHOP OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS v. DEPARTMENT OF REVENUE TC 4119In the Oregon Tax Court. November 6, 1997 Property Tax — Exemption for Charitable Purpose 1. Only such real or personal property as is actually and exclusively occupied or used in the literary, benevolent, charitable or […]
COCINA MEXICO LINDO v. WASHINGTON CTY. ASS., TC-MD 091420C (Or.Tax 2-9-2011)
COCINA MEXICO LINDO, INC., Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 091420C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 9, 2011. DECISION DAN ROBINSON, Magistrate Plaintiff appealed from Defendant’s omitted property assessments for tax years 2003-04 through 2007-08, on certain personal property identified in the assessor’s records as Account P2123581, and consisting primarily […]
IOWA-PHOENIX CORP. v. DEPT. OF REV., 6 OTR 413 (1976)
IOWA-PHOENIX CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 11, 1976. Evidence — Opinion evidence — Value of real property 1. Plaintiff failed to present a prima facie case as to motel’s value when motel’s manager, who was not an owner of the facility or an expert witness (and consequently could not […]