Wallace L. PREBLE and Elizabeth Preble v. DEPARTMENT OF REVENUE TC 4130In the Oregon Tax Court. March 25, 1998 Statutory construction — Mandatory language 1. As a general rule, use of the word “shall” in a statute is viewed as mandatory. That is, failure to perform the act vitiates the administrative action. Statutory construction — […]
Category: Oregon Tax Court Opinions
SCOTT v. DEPT. OF REVENUE, TC-MD 070801E (Or.Tax 11-26-2008)
NORMA JEAN SCOTT, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070801E.In the Oregon Tax Court. Magistrate Division, Income Tax. November 26, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This appeal concerns personal income tax matters for tax years 1996 and 1999. A case management hearing was held on November 18, 2008, at […]
JOHNSON v. DEPT. OF REV., 6 OTR 21 (1975)
C. DEAN JOHNSON and ANN C. JOHNSON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 18, 1975. Statutory construction — IRC § 166(d) — Worthless 1. A determination of whether or not a debt has become “worthless” must be based upon a sound business judgment as to the possibility of collection based upon […]
TOSTERUD v. ELLIS, 14 OTR 367 (1998)
Theodore A. TOSTERUD v. Robert L. ELLIS, Multnomah County Assessor, or his successor in office and PORTLAND PROVIDENCE MEDICAL CENTER and Department of Revenue, Defendants-Intervenors Theodore A. TOSTERUD v. Robert L. ELLIS, Multnomah County Assessor, or his successor in office and LEGACY GOOD SAMARITAN HOSPITAL and Legacy Emanuel Hospital Medical Center and Department of Revenue, […]
HEALTHGUARD SERVICES, INC. v. DEPT. OF REV., 13 OTR 415 (1995)
HEALTHGUARD SERVICES, INC. v. DEPARTMENT OF REVENUE TC 3779In the Oregon Tax Court. December 8, 1995. Income taxation — Exemptions 1. The intent behind ORS 317.013(1) was to make the Oregon and federal measurements of taxable income identical. The legislature did not intend to extend this policy to exemptions. Income taxation — Legislative intent — […]
RUSSELLVILLE v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100480D (Or.Tax 7-26-2010)
RUSSELLVILLE, LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100480D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 26, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed May 27, 2010, requesting that the Complaint be dismissed. In its Motion […]
WRIGHT v. DEPT. OF REV., 19 OTR 29 (2006)
Larry WRIGHT and Cheryl Wright, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4736.In the Oregon Tax Court. Decision for Defendant rendered April 27, 2006. Plaintiffs (taxpayers) contend that both their state and federal 1998 personal income tax returns were mailed on August 1, 2001. Because the state return was never received by the Department of […]
FRANK v. DESCHUTES COUNTY ASSESSOR, TC-MD 100770C (Or.Tax 11-12-2010)
JOHN H. FRANK and LILIANA M. FRANK, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100770C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 12, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal of Plaintiffs’ Complaint. Plaintiffs filed a Complaint with this court […]
SMITH v. JACKSON COUNTY ASSESSOR, TC-MD 080138B (Or.Tax 9-26-2008)
WILLIAM C. SMITH and NAOMI L. SMITH REVOCABLE TRUST, Plaintiff, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 080138B.In the Oregon Tax Court. Magistrate Division. September 26, 2008. DECISION JEFFREY S. MATTSON, Judge. This appeal concerns certain clerical errors that occurred for the five tax years: 2002-03 through 2006-07. The residential property is identified as Account 10867200. […]
DUNAHOO v. DEPT. OF REV., 13 OTR 352 (1995)
Merilee DUNAHOO v. DEPARTMENT OF REVENUE TC 3778In the Oregon Tax Court. September 7, 1995. Property taxation — Forestland special assessment —Requirements 1. To qualify for a special forestland assessment, land must be used for the predominant purpose of growing and harvesting trees. ORS 321.805(1). Property taxation — Forestland special assessment —Management plan 2. If […]
PEARL v. DEPARTMENT OF REV., TC-MD 100053D (Or.Tax 4-6-2010)
RACHEL PEARL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100053D.In the Oregon Tax Court. MAGISTRATE DIVISION, Income Tax. April 6, 2010. 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 […]
HELM ET AL v. DEPT. OF REV., 5 OTR 451 (1974)
CARL G. HELM, BERNICE McINTIRE and JEAN STITZEL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 15, 1974. Farm use assessment — Income approach — Typical rent 1. Where the typical farm rental agreement provides for crop-share rental, the assessor’s use of a few atypical cash rentals for the determination of farm use […]
BERNSTEIN BROS. v. DEPT. OF REV., 9 OTR 197 (1982)
BERNSTEIN BROS., INC. v. DEPARTMENT OF REVENUE TC 1698In the Oregon Tax Court. July 15, 1982. Constitutional law — Necessity of determination Action — Grounds and conditions precedent — Moot questions Appeal and error — Grounds for dismissal — Moot question 1. An act, which imposed temporary taxes on cigarette distributors, provided that in the […]
GAROUTTE v. DEPARTMENT OF REVENUE, TC-MD 110032C (Or.Tax 4-29-2011)
MARILYN L. GAROUTTE and HAROLD H. GAROUTTE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110032C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 29, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case […]
UNITED AMUSEMENT CO. v. DEPT. OF REV., 9 OTR 147 (1982)
UNITED AMUSEMENT COMPANY, INC. et al v. DEPARTMENT OF REVENUE TC 1473In the Oregon Tax Court. March 19, 1982. Statutory construction — Ambiguity 1. Ambiguity is created in ORS chapter 320 when an attempt is made to apply the amusement device tax to large carnival rides. Statutory construction — Examination of words used 2. The […]
HARLAN v. DEPT. OF REV., 10 OTR 497 (1987)
HARLAN v. DEPARTMENT OF REVENUE TC 2568In the Oregon Tax Court. November 23, 1987. Taxation — Income tax — Residence of taxpayer 1. An individual who is not domiciled in Oregon but has a permanent abode and spends more than 200 days of the year in Oregon is presumed to be a resident. Taxation — […]
KEETER MANUFACTURING, INC. v. DEPT. OF REV., 13 OTR 124 (1994)
KEETER MANUFACTURING, INC. v. DEPARTMENT OF REVENUE TC 3445In the Oregon Tax Court. July 19, 1994. Property taxation — Exemption — Enterprise zone 1. The purpose of an enterprise zone is to stimulate employment, business and industrial growth in the depressed areas of Oregon by providing assistance to businesses and industries and providing tax incentives […]
PIEDMONT PLAZA INVESTORS v. DEPT. OF REVENUE, 14 OTR 440 (1998)
PIEDMONT PLAZA INVESTORS v. DEPARTMENT OF REVENUE SPENCER HOUSE ASSOCIATES v. DEPARTMENT OF REVENUE and WASHINGTON COUNTY ASSESSOR, Intervenor. TC 4123 and TC 4124.In the Oregon Tax Court. December 29, 1998. Property taxation-Real market value-Government restrictions 1. ORS 308.250 requires real property to be assessed at 100 percent of its real market value, but subparagraph […]
ASTORIA PLYWOOD CORP. v. DEPT. OF REV., 6 OTR 57 (1975)
ASTORIA PLYWOOD CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 21, 1975. Statutory Interpretation — ORS 305.427 — Preponderance of evidence 1. The preponderance of evidence is that evidence which, when considered and compared with that opposed to it, is more convincing to the court in that what is sought to be […]
PETERSEN v. DEPT. OF REVENUE, TC-MD 110061D (Or.Tax 5-19-2011)
ERIKA PETERSEN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110061D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 19, 2011. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed March 3, 2011, in its Answer, stating that Plaintiff […]
STIMSON LUMBER CO. v. COMMISSION, 3 OTR 217 (1968)
STIMSON LUMBER CO. v. COMMISSION In the Oregon Tax Court. May 16, 1968. Timberlands — Burden of proof — Cruise and cutting methods 1. Taxpayer sustained the burden of proving their timber should be classified as “B” timber by reason of a recent cruise accomplished by a competent cruiser following tax commission rules and using […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TRUST, TC-MD 090701B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090701B.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 […]
HURT v. COMMISSION, 2 OTR 494 (1967)
HURT v. STATE TAX COMMISSION In the Oregon Tax Court. January 25, 1967. Gross income — Federal solvency rule 1. Under the federal solvency rule an insolvent taxpayer who becomes solvent by reason of a sale of his assets realizes a taxable gain to the extent to which the transaction renders him solvent. Gross income […]
DELTA AIR LINES, INC. v. DEPT. OF REV. (I), 13 OTR 357 (1995)
IN THE OREGON TAX COURT DELTA AIR LINES, INC. v. DEPARTMENT OF REVENUE NORTHWEST AIRLINES, INC. v. DEPARTMENT OF REVENUE UNITED AIRLINES, INC. v. DEPARTMENT OF REVENUE TRANS WORLD AIRLINES, INC. v. DEPARTMENT OF REVENUE HORIZON AIR INDUSTRIES, INC. v. DEPARTMENT OF REVENUE CONTINENTAL AIRLINES, INC. v. DEPARTMENT OF REVENUE AMERICAN AIRLINES, INC. v. DEPARTMENT […]
GALL v. DEPARTMENT OF REVENUE, 19 OTR 200 (2006)
Joseph GALL, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. (TC 4767).In the Oregon Tax Court. December 8, 2006. Defendant filed a claim for attorney fees pursuant to Tax Court Rule 68 after the court determined that Plaintiff’s claims at trial were frivolous and so awarded Defendant attorney fees pursuant to application in accordance with Tax […]
KRAUSE v. DEPARTMENT OF REVENUE, TC-MD 090123C (Or.Tax 6-19-2009)
MICHAEL KRAUSE and SHEREE KRAUSE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090123C.In the Oregon Tax Court. Magistrate Division, Income Tax. June 19, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. On February 26, 2009, Plaintiffs filed […]
RUSH v. DEPARTMENT OF REVENUE, TC-MD 080122D (Or.Tax 3-19-2008)
JOHN RUSH, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080122D.In the Oregon Tax Court. Magistrate Division, Income Tax. March 19, 2008. 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. On February 14, 2008, Jeff […]
CLASSIC MAN. NW LLC v. CLACKAMAS COUNTY, TC-MD 100229D (Or.Tax 5-28-2010)
CLASSIC MANUFACTURING NW LLC, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 100229D.In the Oregon Tax Court. Magistrate Division, Property Tax. May 28, 2010. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed on April 5, 2010, as part of its Answer, stating that Plaintiff […]
IZQUIERDO v. DEPARTMENT OF REVENUE, TC-MD 080563B (Or.Tax 8-5-2008)
MARIA IZQUIERDO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080563B.In the Oregon Tax Court. Magistrate Division, Income Tax. August 5, 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 case management conference was scheduled […]
LEIVA v. DEPARTMENT OF REVENUE, TC-MD 080081B (Or.Tax 5-7-2009)
LILIAN LEIVA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080081B.In the Oregon Tax Court. Magistrate Division, Income Tax. May 7, 2009. DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns certain child care expense matters for the 2006 tax year. Plaintiff claimed a total of $10,400 for the year. Defendant reviewed Plaintiff’s return […]
WILLIAMS v. DEPARTMENT OF REVENUE, TC-MD 070737E (Or.Tax 2-20-2008)
JAMILA GALE WILLIAMS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070737E.In the Oregon Tax Court. Magistrate Division, Income Tax. February 20, 2008. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on the agreement of the parties. On September 19, 2007, Plaintiff filed her Complaint challenging Defendant’s Notice of […]
HARVEY v. LANE COUNTY ASSESSOR, TC-MD 100912D (Or.Tax 8-19-2010)
ROBERT WAYNE HARVEY, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, State of Oregon, Defendant-Intervenor. TC-MD 100912D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 19, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss Plaintiff’s appeal of […]
SPENCER v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080425C (Or.Tax 9-24-2008)
KAREN S. SPENCER and JOHN SPENCER, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080425C.In the OREGON Tax Court MAGISTRATE Division, Property Tax. September 24, 2008. DECISION DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, asserting that Plaintiffs are not aggrieved as required under ORS 305.275 “because plaintiff[s] ha[ve] requested […]
SIMMS v. DEPT. OF REV., 11 OTR 32 (1988)
Don and Kathryn SIMMS v. DEPARTMENT OF REVENUE TC 2582In the Oregon Tax Court. April 27, 1988. Taxation — Real property — Market value and sale price 1. A “market sale” can be persuasive evidence of value. Taxation — Real property — Market value and sale price 2. To qualify as a market sale, a […]
HARELSON v. SCHNEYDER, 16 OTR 123 (2003)
JOHN HARELSON, Josephine County Tax Collector, Plaintiff, v. MICHAEL L. SCHNEYDER, Josephine County Tax Assessor, Defendant, and FRANK G. DINKEL and CARRIE A. DINKEL, Intervenor-Defendant, and M.C. DI YO ENTERPRISES, an Oregon partnership, Intervenor-Defendant. No. 4582.In the Oregon Tax Court. Decision rendered January 7, 2003. Plaintiff sought a declaration from the court that the real […]
USI INSURANCE SERVS. v. DEPT. OF REVENUE, TC-MD 090967B (Or.Tax 10-14-2009)
USI INSURANCE SERVICES LLC, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090967B.In the Oregon Tax Court. Magistrate Division, Income Tax. October 14, 2009. CORRECTED DECISION JEFFREY S. MATTSON, Magistrate. This Corrected Decision is issued to add the correct appeal rights language. The remainder of the Corrected Decision is the same as the […]
TALARICO v. DESCHUTES CTY. ASSESSOR, 17 OTR-MD 37 (2001)
Karl S. TALARICO, Trustee, Sylvia M. Talarico, Trustee of the Talarico Family Trust, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 010467F.In the Oregon Tax Court. Magistrate Division. Decision for Plaintiffs rendered November 23, 2001. Plaintiffs appealed the real market value of a one-fifth undivided interest in a condominium for tax year 2000-2001. Plaintiffs asked the […]
AEGERTER v. DEPT. OF REV., 11 OTR 399 (1990)
Gordon L. and Carolyn W. AEGERTER v. DEPARTMENT OF REVENUE TC 2932In the Oregon Tax Court. July 17, 1990. Taxation — Income taxes — Deductions in general 1. IRS § 183 (1983) denies or limits deductions for activities not engaged in for profit. Taxation — Deductions — Trade or business 2. Expenses in connection with […]
GILPIN v. DOUGLAS COUNTY ASSESSOR, TC-MD 080674B (Or.Tax 11-5-2008)
WAUNETA MARIE GILPIN, Plaintiff, v. DOUGLAS COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, State of Oregon, Defendant-Intervenor. TC-MD 080674B.In the Oregon Tax Court. Magistrate Division, Income Tax. November 5, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals Defendant’s denial of an application for a Senior Citizens’ Property Tax Deferral for the 2008-09 tax year. The […]
BURNS v. DEPT. OF REV., 9 OTR 469 (1984)
BURNS v. DEPARTMENT OF REVENUE TC 2069In the Oregon Tax Court. September 5, 1984. Taxation — Real property — In general 1. ORS 308.370(1) deals with lands zoned exclusive farm use by the several counties pursuant to ORS 215.203(2). Taxation — Real property — In general 2. ORS 308.370(2) deals with land not within an […]
DAVIS v. DEPT. OF REV., 9 OTR 465 (1984)
DAVIS et al v. DEPARTMENT OF REVENUE SAHLI et al v. DEPARTMENT OF REVENUE TC 2028 TC 2029In the Oregon Tax Court. August 9, 1984. Taxation — Income taxes — Recovery of taxes paid 1. No refund shall be made to an employe who fails to file such return within two years after due date […]
NAT’L METALLURGICAL CORP. v. DEPT. OF REV., 7 OTR 142 (1977)
NATIONAL METALLURGICAL CORP. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 20, 1977. Statutes — Construction and operation — Particular words and phrases 1. The statutory standard of “good and sufficient cause” as used in ORS 307.475 is not analogous to the terms “excusable neglect” or “reasonable cause” used in statutes which do […]
YAMHILL CTY. ASSE. v. JOHNSON LIVING TRUST, TC-MD 090692B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090692B.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 […]
FDIC v. DEPT. of REV., 12 OTR 373 (1993)
FEDERAL DEPOSIT INSURANCE CORPORATION, as receiver v. DEPARTMENT OF REVENUE TC 3120In the Oregon Tax Court. February 2, 1993. Property taxation — Exemption 1. As a general rule, property of the United States and its instrumentalities is not subject to taxation by the states. Statutory construction — Federal preemption 2. In order for Congress to […]
BARTON v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080521D (Or.Tax 7-17-2008)
ERIC BARTON, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080521DIn the Oregon Tax Court. Magistrate Division, Property Tax. July 17, 2008. DECISION OF DISMISSAL JILL A. TANNER, PRESIDING MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss, filed May 27, 2008, requesting that the Complaint be dismissed. A case management conference was […]
COOS COUNTY ASSESSOR v. DEPT. OF REV., 14 OTR 282 (1998)
COOS COUNTY ASSESSOR v. DEPARTMENT OF REVENUE and EVERGREEN COURT FOR RETIREMENT LIVING, INC., Intervenor TC 4215In the Oregon Tax Court. April 3, 1998 Property taxation — Personal property — Exemption 1. Tangible personal property used for “personal use, benefit or enjoyment” is exempt from taxation. ORS 307.190 (1) Property taxation — Personal property — […]
HYNIX SEMICONDUCTOR v. LANE CNTY. ASSESSOR, TC-MD 091320B (Or.Tax 5-12-2011)
HYNIX SEMICONDUCTOR MANUFACTURING AMERICA, INC., Plaintiff, v. LANE COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 091320B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 12, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on the Hynix’s Motion for Summary Judgment, or in the Alternative, […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TR., TC-MD 090725B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090725B.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 […]
ALLISON v. DEPT. OF REV., 11 OTR 431 (1990)
Lawrence H. and Linore L. ALLISON et al v. DEPARTMENT OF REVENUE TC 2901In the Oregon Tax Court. October 30, 1990. Income taxes — Regulations — Assessment provisions 1. IRC § 482 authorizes the Secretary of the Treasury to adjust the income and deductions between controlled organizations to prevent tax evasion. Income taxes — Regulations […]
CITIZEN SOLDIER v. POLK COUNTY ASSESSOR, TC-MD 110472D (Or.Tax 10-24-2011)
CITIZEN SOLDIER LLC, Plaintiff, v. POLK COUNTY ASSESSOR, Defendant and CITY OF DALLAS, OREGON, Defendant-Intervenor. TC-MD 110472D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 24, 2011. DECISION OF DISMISSAL JILL A. TANNER PRESIDING, Magistrate. This matter is before the court on Defendant’s and Defendant-Intervenor’s requests, filed October 7, 2011, and October 12, 2011, […]
PARKSIDE PLAZA APARTMENTS v. DEPT. OF REV., 10 OTR 132 (1985)
PARKSIDE PLAZA APARTMENTS v. DEPARTMENT OF REVENUE TC 2146In the Oregon Tax Court. September 30, 1985. Taxation — Levy and assessment — Appurtenances, easements,and improvements 1. The general rule in ad valorem tax is that the entire value of the land is to be assessed to the holder of the legal title without regard to […]
ELLISON v. DEPARTMENT OF REVENUE, TC-MD 080115C (Or.Tax 6-30-2009)
STEVEN E. ELLISON and STACY S. ELLISON, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080115C.In the Oregon Tax Court. Magistrate Division, Income Tax. June 30, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiffs have appealed Defendant’s deficiency assessment for 2005, which reflected a tax to pay of $10,834, plus penalties and interest, based on […]
LENHART v. MULTNOMAH COUNTY ASSESSOR, TC-MD 070568E (Or.Tax 1-15-2008)
PAUL LENHART, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, State of Oregon, Defendant-Intervenor. TC-MD 070568E.In the Oregon Tax Court. Magistrate Division, Property Tax. January 15, 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 […]
TILLAMOOK BAY COMM. COLL. v. DEPT. OF REV., 11 OTR 134 (1989)
TILLAMOOK BAY COMMUNITY COLLEGE SERVICE DISTRICT v. DEPARTMENT OF REVENUE TC 2750In the Oregon Tax Court. January 4, 1989. Taxation — Exemptions — Statutory provisions 1. ORS 307.112 provides that real or personal property leased by certain institutes will be exempt from taxation under specified conditions. Estoppel — Estoppel against government — State government 2. […]
FOWLER v. WASCO COUNTY ASSESSOR, TC-MD 090362C (Or.Tax 12-16-2009)
LLOYD M. FOWLER, Plaintiff, v. WASCO COUNTY ASSESSOR, Defendant. TC-MD 090362C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 16, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the real market value (RMV) of his home for the 2008-09 tax year. Trial in the matter was held by telephone July 22, 2009. Plaintiff appeared […]
GIBBONS v. DEPT. OF REV., 9 OTR 285 (1982)
GIBBONS et al, v. DEPARTMENT OF REVENUE TC 1543In the Oregon Tax Court. December 15, 1982. Taxation — Corporations and corporate stock and property —Dividends and surplus 1. Intent of the parties at the time of withdrawal determines whether transaction is characterized as a loan or a dividend and subsequent events corroborate intent. Taxation — […]
HAWKINS v. LANE COUNTY ASSESSOR, TC-MD 091267C (Or.Tax 12-22-2009)
ROSE E. HAWKINS, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 091267C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 22, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff appealed to this court seeking a waiver of the interest for at least three of the four tax years under appeal. The interest is related to the nonpayment […]
HICKS v. DEPARTMENT OF REVENUE, TC-MD 080141B (Or.Tax 8-6-2008)
MARK E. HICKS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080141B.In the Oregon Tax Court. Magistrate Division, Income Tax. August 6, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed March 31, 2008, as part of its Answer, requesting that […]
CHRISTIAN LIFE FELLOWSHIP, INC. v. DEPT. OF REV., 12 OTR 94 (1991)
CHRISTIAN LIFE FELLOWSHIP, INC., v. DEPARTMENT OF REVENUE TC 3077In the Oregon Tax Court. December 3, 1991. Property — Taxable — Changes in status 1. ORS 307.162(1)(b) is limited by its terms to changes in ownership or use after January 1 and before July 1. For changes taking place after June 30 and before December […]
YAMHILL CTY. ASS. v. HOPP, TC-MD 090781D (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. RANDY HOPP, Defendants. TC-MD 090781D.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 property identified as Account 541759 (subject […]
NW ALLIANCE FOR MARKET EQUALITY v. DEPT. OF REV., 12 OTR 338 (1992)
NORTHWEST ALLIANCE FOR MARKET EQUALITY, an unincorporated association v. DEPARTMENT OF REVENUE and The YOUNG MEN’S CHRISTIAN ASSOCIATION OF THE COLUMBIA-WILLAMETTE v. DEPARTMENT OF REVENUE TC 3236, TC 3239In the Oregon Tax Court. December 7, 1992. Property taxation — charitable exemption 1. A charitable exemption will not be allowed when the charitable activities are only […]
LAMB v. DEPT. OF REVENUE, TC-MD 080910C (Or.Tax 11-21-2008)
TYSON LAMB, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080910C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 21, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed from Defendant’s Notice of Proposed Refund Adjustment dated April 14, 2008, which reduced Plaintiffs reported refund for 2007 by denying the child care credit […]
U S WEST COMMUNICATIONS, INC. v. DEPT. OF REV., 12 OTR 322 (1992)
U S WEST COMMUNICATIONS, INC. v. DEPARTMENT OF REVENUE TC 3143In the Oregon Tax Court. October 28, 1992. Property taxation — Statute of limitations 1. A utility subject to assessment under ORS 308.505 to ORS 308.665 falls within the 45-day time limit of ORS 305.560(1). Statute of limitations 2. The time limits set forth in […]
PACIFICARE HEALTH SYSTEMS, INC. v. DEPT. OF REV., 19 OTR 460 (2008)
PACIFICARE HEALTH SYSTEMS, INC., Pacificare Life Insurance Co., and Pacificare Life and Health Insurance Co., Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4762.In the Oregon Tax Court. Decision for Defendants rendered July 1, 2008. Defendant Department of Revenue (the department) disallowed royalty expense deductions made by Plaintiff PacifiCare Health Systems, Inc., and its noninsurance […]
SAMOTH FINANCIAL CORP. v. DEPT. OF REV., 8 OTR 408 (1980)
SAMOTH FINANCIAL CORPORATION, LTD., a Canadian corporation, dba THE ATRIUM BUILDING v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 11, 1980. Statutes — Construction and operation — Remedial statutes 1. ORS 305.285 affords relief to a taxpayer who appeals a property valuation for one year and while awaiting the decision fails to appeal […]
NEPOM v. DEPT. OF REVENUE, 4 OTR 531 (1971)
RUTH G. NEPOM v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 23, 1971. Trial had May 11, 1971, in Multnomah County Courthouse, Portland. Eugene E. Feltz, Casey, Palmer Feltz, Portland, represented plaintiff. Glen V. Sorensen, Assistant Attorney General, Salem, represented defendant. Decision for defendant rendered September 23, 1971. Appeal pending. CARLISLE B. ROBERTS, […]
NATURE CONSERVANCY v. DEPT. OF REV., 10 OTR 1 (1985)
NATURE CONSERVANCY et al v. DEPARTMENT OF REVENUE NATURE CONSERVANCY v. DEPARTMENT OF REVENUE TC 2022 TC 2177In the Oregon Tax Court. January 8, 1985. Taxation — Rural or agricultural lands 1. When land becomes disqualified for special assessment as farm use, deferred taxes are assessed pursuant to ORS 308.395. Taxation — Rural or agricultural […]
FLOOD v. DOUGLAS COUNTY ASSESSOR, TC-MD 101247D (Or.Tax 2-14-2011)
OLIVER T. FLOOD and KAY LEE FLOOD, Plaintiffs, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 101247D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 14, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed November 30, 2011, requesting that Plaintiffs’ Complaint be […]
FIELDS v. DEPT. OF REVENUE, TC-MD 091316B (Or.Tax 9-25-2009)
ELISE B. FIELDS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091316B.In the Oregon Tax Court. Magistrate Division, Income Tax. September 25, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff filed her Complaint on July 27, 2009, challenging Defendant’s Notice of Proposed Adjustment and/or Distribution dated June 12, 2009. Defendant filed its Answer on […]
YAMHILL CTY. ASS. v. JOHNSON LIVING, TC-MD 090707B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090707B.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 […]
MYERS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100916B (Or.Tax 12-3-2010)
CHRIS MYERS and GONA PARK, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100916B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 3, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on June 30, 2010, requesting that the Complaint be dismissed. A case […]
BJORK v. COMMISSION, 3 OTR 125 (1967)
DELBERT L. AND ANNE B. BJORK v. STATE TAX COMMISSION In the Oregon Tax Court. November 8, 1967. State residents taxed — Resident defined 1. ORS 316.055 imposes a state income tax “upon every resident of the state.” The term “resident” includes all individuals who at any time during the year are domiciled in this […]
GEARIN v. DEPARTMENT OF REVENUE, TC-MD 100664C (Or.Tax 5-27-2011)
CHAD T. GEARIN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100664C.In the Oregon Tax Court. Magistrate Division, Income Tax. May 27, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals Defendant’s Notice of Deficiency Assessment, dated February 17, 2010, for the 2008 tax year. The notice denied Plaintiff the Working Family Child Care Credit, […]
BLY v. DEPARTMENT OF REVENUE, TC-MD 090142D (Or.Tax 8-14-2009)
ROGER A. BLY and BETTY J. BLY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090142D.In the Oregon Tax Court. Magistrate Division, Income Tax. August 14, 2009. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss. Plaintiffs filed their Complaint, […]
BELLA’S HOLDING v. MARION COUNTY ASSESSOR, TC-MD 100891B (Or.Tax 11-30-2010)
BELLA’S HOLDING INC, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 100891B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on June 2, 2010, requesting that the Complaint be dismissed. A case […]
OBERHETTINGER v. DEPT. OF REV., 4 OTR 62 (1970)
FRITZ OBERHETTINGER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 16, 1970. Change of domicile — Elements 1. The essential elements of a change of domicile are: (1) residence in another place; (2) intent to abandon old domicile; and (3) intent to acquire new domicile. Change of domicile — Intent 2. Generally, an […]
WEYERHAEUSER v. COMMISSION, 2 OTR 253 (1965)
WEYERHAEUSER CO. v. STATE TAX COMMISSION In the Oregon Tax Court. November 24, 1965. Free port law — Goods held for manufacture 1. Under the free port statute, goods, wares and merchandise held for sale in another state are exempt from taxation but had the legislature intended to exempt goods held for manufacture in another […]
CHU v. DEPARTMENT OF REVENUE, TC-MD 101038C (Or.Tax 10-11-2010)
YUNHUI CHU and RONG GAO, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101038C.In the Oregon Tax Court. Magistrate Division, Income Tax. October 11, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case […]
ALLEN v. DEPT. OF REV., 5 OTR 185 (1973)
JAMES K. ALLEN, Assessor v. DEPARTMENT OF REVENUE, BLUE MT. FOREST PRODUCTS, INC., Intervenor In the Oregon Tax Court. February 9, 1973. Exemptions — Statutory construction 1. Tax exemption statutes are to be strictly construed. Exemptions — Commercial facilities under construction 2. “In process of construction,” as used in ORS 307.330, does not include all […]
HOFF v. BENTON COUNTY ASSESSOR, TC-MD 100212B (Or.Tax 5-28-2010)
JAY F. VAN HOFF and CANDICE D. VAN HOFF, Plaintiffs, v. BENTON COUNTY ASSESSOR, Defendant. TC-MD 100212B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 28, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning certain omitted property (OMP) assessments for the four tax years 2006-07, 2007-08, 2008-09 and 2009-10. A case […]
PRECISION TUBE, INC. v. LANE CTY. ASSR., TC-MD 110123C (Or.Tax 7-21-2011)
PRECISION TUBE, INC., Plaintiff v. LANE COUNTY ASSESSOR, Defendant. TC-MD 110123C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 21, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, included in its Answer filed on May 4, 2011, on the ground that Plaintiff failed to […]
MARTIN v. YAMHILL COUNTY ASSESSOR, TC-MD 110246D (Or.Tax 9-1-2011)
NATHANIEL MARTIN, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 110246D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 1, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s determination of the real market value of Plaintiff’s property, identified as Account 461921 (subject property), for tax year 2010-11. A trial in the above-entitled matter […]
FILIPINO-AMERICAN ASSN. v. DEPT. OF REV., 5 OTR 645 (1974)
THE FILIPINO-AMERICAN ASSOCIATION OF PORTLAND AND VICINITY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 21, 1974. Statutory construction — Tax exemption — Strict construction 1. Strict construction of tax exemption statutes requires that each requirement specified in the exemption statute must be fulfilled. Statutory construction — ORS 307.134 (b) — “Ritualistic form […]
HIATT v. DEPARTMENT OF REVENUE, TC-MD 101271D (Or.Tax 6-15-2011)
DANIEL J. HIATT and CHRISTINE L. HIATT, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101271D.In the Oregon Tax Court. Magistrate Division, Income Tax. June 15, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s denial of claimed unreimbursed employee expenses for tax years 2006, 2007, and 2008. A trial was held […]
HERRERA-MORENO v. DEPARTMENT OF REVENUE, TC-MD 091585B (Or.Tax 7-26-2010)
HERACLIO HERRERA-MORENO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091585B.In the Oregon Tax Court. Magistrate Division, Income Tax. July 26, 2010. Page 1 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. Plaintiff filed his Complaint […]
KNOLL v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080514C (Or.Tax 9-4-2008)
KAREN M. KNOLL, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080514C.In the Oregon Tax Court. Magistrate Division, Property Tax. September 4, 2008. DECISION DAN ROBINSON MAGISTRATE. This matter is before the court on its own motion to dismiss Plaintiff’s appeal for lack of aggrievement because Plaintiff has requested a reduction in real market value (RMV) […]
RAKOCZY ENTERPRISES v. LANE CTY. ASSE., TC-MD 100599D (Or.Tax 12-8-2010)
RAKOCZY ENTERPRISES INC, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100599D.In the Oregon Tax Court. Magistrate Division, Property Tax. December 8, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed November 12, 2010, requesting that the Complaint be dismissed. In its […]
FIRST NAT’L BANK v. DEPT. OF REV., 6 OTR 209 (1975)
FIRST NATIONAL BANK OF OREGON, PERSONAL REPRESENTATIVE OF THE ESTATE OF SIDNEY BLISS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 24, 1975. Wills — Powers of appointment — Special powers defined 1. Special powers of appointment are defined as those in which the donee of the power is restricted to passing the […]
WILSON v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080430D (Or.Tax 9-5-2008)
DAVID L. WILSON, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080430D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 5, 2008. DECISION OF DISMISSAL JILL A. TANNER, PRESIDING MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss, filed May 5, 2008, and a second request filed in its report to the […]
CARL v. DEPT. OF REV., 4 OTR 117 (1970)
MANTON CARL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 13, 1970. Farm use value — Income approach 1. Income approach required to determine farm use value and this requires use of net rentals, not gross rentals. Petition for rehearing filed May 25, 1970 Decision on rehearing modifying decision rendered May 13, 1970, […]
VIECELI v. DEPARTMENT OF REVENUE, TC-MD 091348D (Or.Tax 2-10-2010)
BERT C. VIECELI, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091348D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 10, 2010. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notice of Proposed Return Computation (Notice), dated December 17, 2008, for tax year 1995. A trial was held in the Oregon […]
DESCHUTES LANDING v. DESCHUTES COUNTY, TC-MD 090599C (Or.Tax 1-13-2011)
DESCHUTES LANDING LLC, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 090599C.In the Oregon Tax Court. Magistrate Division, Property Tax. January 13, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2008-09 real market value of 35 tax accounts located in a planned unit development named Deschutes Landing, located in Bend, Oregon. A trial was […]
DOVE LEWIS EMERGENCY VET. CLINIC v. DEPT. OF REV., 10 OTR 33 (1985)
DOVE LEWIS MEMORIAL EMERGENCY VETERINARY CLINIC, INC. v. DEPARTMENT OF REVENUE TC 2086In the Oregon Tax Court. January 30, 1985. Taxation — Exemptions — Character, purpose and activities of institutions 1. In order to qualify as a charitable organization, several criteria are considered. Taxation — Exemptions — Character, purpose and activities of institutions 2. An […]
DAY v. DEPARTMENT OF REVENUE, TC 4892 (Or.Tax 11-30-2010)
WILLIAM H. DAY, JR. AND PAULA KAY DAY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4892.In the Oregon Tax Court. Regular Division, Income Tax. November 30, 2010. Page 1 OPINION HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court for decision after trial. Plaintiffs William and Paula Kay Day […]
HUCKABA v. DEPT. OF REV., 7 OTR 81 (1977)
CAREY J. HUCKABA v. LEE JOHNSON, Attorney General of the State of Oregon; and DEPARTMENT OF REVENUE, STATE OF OREGON, John J. Lobdell, Director In the Oregon Tax Court. March 11, 1977. Constitutional law — Construction and operation — Scope of inquiry 1. In evaluating a constitutional challenge to legislative classifications, courts must use a […]
SALEM NURSERY v. DEPT. OF REVENUE, 4 OTR 482 (1971)
SALEM NURSERY, INC. v. DEPARTMENT OF REVENUE OREGON ASSOCIATION OF BEDDING PLANT GROWERS, INC. ET AL, Intervenors. In the Oregon Tax Court. July 20, 1971. Statutory construction — Exemption — Nursery stock 1. The language of the statute, ORS 307.320, “growing upon agricultural land,” considered in conjunction with the historical background, is persuasive that the […]
MARTINDALE ET AL v. DEPT. OF REV., 5 OTR 148 (1972)
MARTINDALE ET AL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 20, 1972. Assessment — Real property — Zoning restrictions as affecting 1. Assessor cannot properly value property in disregard of current zoning restrictions unless he knows as a fact, and the “market” knows, that a change has been lawfully made and recorded […]
KRAHMER v. DEPT. OF REV., 13 OTR 49 (1994)
Calvin and Sally KRAHMER v. DEPARTMENT OF REVENUE TC 3390In the Oregon Tax Court. March 23, 1994. Income taxation — Net operating loss 1. An election to carry forward a net operating loss must be made by a statement attached to the tax return for the taxable year. Income taxation — Net operating loss 2. […]
ROBINSON CROS. v. WASHINGTON CTY. ASSR., TC-MD 080302B (Or.Tax 12-11-2009)
ROBINSON CROSSING LLC, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 080302B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 11, 2009. Page 1 DECISION JEFFREY S. MATTSON Magistrate. Plaintiff appeals concerning the 2007-08 valuation of certain real property located within Washington County and identified as Account R533710. A trial was held on March 19, […]
SCHLUMPBERGER v. COLUMBIA COUNTY ASSESSOR, TC-MD 080601B (Or.Tax 10-24-2008)
RON SCHLUMPBERGER, Plaintiff, v. COLUMBIA COUNTY ASSESSOR, Defendant. TC-MD 080601B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 24, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. A case management conference held July 30, 2008. Subsequently, written information was received from the parties; the record closed September 10, 2008. I. STATEMENT OF FACTS Plaintiff […]