GARY LEIF, Plaintiff, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 080477D.In the Oregon Tax Court. Magistrate Division, Property Tax. December 30, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Board of Property Tax Appeals (BOPTA) Order, dated March 11, 2008, alleging that the real market value of his property is no more than $150,000. […]
Category: Oregon Tax Court Opinions
TRI-PASS SKI CLUB v. LANE CNTY. ASSESSOR, TC-MD 090031C (Or.Tax 2-11-2011)
TRI-PASS SKI CLUB, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 090031C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 11, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals Defendant’s decision to impose taxes on Plaintiff’s property identified as Account 491405 for tax years 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, and 2007-08 due to the discovery of […]
VILHAUER v. LANE COUNTY ASSESSOR, TC-MD 080155D (Or.Tax 7-31-2008)
EDMUND VILHAUER and SHIRLEY K. VILHAUER, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080155D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 31, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiffs’ appeal of the real market value of their manufactured home identified as Account 4250443 […]
VANCE v. DESCHUTES COUNTY ASSESSOR, TC-MD 080014C (Or.Tax 4-11-2008)
DANIEL J. VANCE, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 080014C.In the Oregon Tax Court. Magistrate Division, Property Tax. April 11, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff appealed the value of his land for tax years 2005-06, 2006-07, and 2007-08, based on the purchase price in February 2005. Defendant requested in its Answer that the […]
LAKE BAPTIST CHURCH, INC. v. DEPT. OF REV., 14 OTR 297 (1998)
LAKE BAPTIST CHURCH, INC. v. DEPARTMENT OF REVENUE TC 4221In the Oregon Tax Court. April 16, 1998 Property taxation — Real property 1. ORS 307.010 defines real property to include, among other things, “all buildings, structures, improvements, machinery, equipment or fixtures erected upon, above or affixed to the same * * *.” Property taxation — […]
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 […]
JONES v. DEPT. OF REV., 12 OTR 237 (1992)
Clark C. JONES and Charles L. Deibert v. DEPARTMENT OF REVENUE TC 3088In the Oregon Tax Court. June 11, 1992. Property taxation — Valuation — Evidence 1. A board of equalization order is not “adequate information” within the meaning of ORS 306.115(4)(b) which would support a claim of gross error. Property taxation — Valuation — […]
KATZ v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090683B (Or.Tax 8-31-2009)
ANITA M. KATZ, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 090683B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 31, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Multnomah County Assessor’s (County) Motion to Dismiss, filed on May 13, 2009, […]
DC COMM. GROUP, INC. v. COUNTY ASSESSOR, TC-MD 080858C (Or.Tax 10-14-2008)
DC COMMUNICATIONS GROUP, INC., Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080858C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 14, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (motion), filed on August 12, 2008, requesting that the Complaint be dismissed as untimely. The […]
ERNST BROTHERS CORP. v. DEPT. OF REV., 12 OTR 527 (1993)
ERNST BROTHERS CORPORATION v. DEPARTMENT OF REVENUE TC 3410In the Oregon Tax Court. November 9, 1993. 1. Property taxation — Income approach Because the fate of the town is closely tied to the operation of the adjoining lumber mill and there is a risk of its closing, the income approach is not a valid indication […]
CRASKE v. DEPT. OF REV., 9 OTR 92 (1981)
CRASKE et al v. DEPARTMENT OF REVENUE TC 1432In the Oregon Tax Court. October 9, 1981. Taxation — Income taxes — Persons liable — Trusts 1. A related party is presumed to be subservient (hence nonadverse) to the grantor of a trust in respect of the exercise or nonexercise of powers conferred upon him, unless […]
OLD TOWN LOFTS CONDO. v. CITY OF PORTLAND, TC 4904 (Or.Tax 12-9-2009)
OLD TOWN LOFTS CONDOMINIUM ASSOCIATION, Petitioner, v. CITY OF PORTLAND, Respondent. TC 4904.In the Oregon Tax Court. Regular Division, Property Tax. December 9, 2009. Page 1 ORDER HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is generally before the court on the petition of Old Town Lofts Condominium Association (petitioner), filed under ORS 305.580[1] and […]
CLARK v. DEPARTMENT OF REVENUE, TC-MD 091285B (Or.Tax 12-11-2009)
ROBERT G. CLARK and ANITA L. CLARK, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091285B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 11, 2009. 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 […]
ORE. PORTLAND CEMENT v. DEPT. OF REV., 4 OTR 545 (1971)
OREGON PORTLAND CEMENT CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 20, 1971. Personal property — Inventory 1. Under ORS 310.605 (2) inventory includes only those items that are or will become physically incorporated into the product as an inherent ingredient thereof. Trial had September 1, 1971, in the courtroom of Oregon […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090772D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090772D.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 04000, for tax year 2008-09. A […]
ADAIR v. DEPT. OF REV., 17 OTR 311 (2004)
Marilyn E. ADAIR, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and MULTNOMAH COUNTY, Intervenor-Defendant. TC 4632.In the Oregon Tax Court. Regular Division. Decision for Defendant and Intervenor-Defendant rendered January 29, 2004. Plaintiff appealed the dismissal of her appeal in the Magistrate Division. The magistrate determined Plaintiff did not file an appeal with the court within the […]
DEPT. OF REV. v. WHEELER II, 18 OTR 232 (2005)
DEPARTMENT OF REVENUE, Plaintiff, v. Barney E. WHEELER and Mary A. Wheeler, Defendants. No. TC 4633.In the Oregon Tax Court. Decision rendered April 21, 2005. Plaintiff (the department) moved for reconsideration of the previous order in the case, in which the court awarded attorney fees to Defendants. The department argued that the court must make […]
CORVALLIS RIVERFRONT v. BENTON COUNTY, TC-MD 100661C (Or.Tax 12-30-2010)
CORVALLIS RIVERFRONT LLC, Plaintiff, v. BENTON COUNTY ASSESSOR, Defendant. TC-MD 100661C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 30, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. This matter is before the court on the written agreement of the parties, filed December 9, 2010. The agreement concerns reductions in real market value (RMV) and […]
WATSON v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080313C (Or.Tax 11-7-2008)
MICHAEL A. WATSON, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080313C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 7, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the value of his property for the 2007-08 tax year. Trial was held October 20, 2008. Plaintiff was represented by Melinda B. Wilde, Attorney at Law. […]
ROSETTE v. DEPT. OF REVENUE, TC-MD 080862D (Or.Tax 5-12-2009)
STEPHEN T. ROSETTE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080862D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 12, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notice of Refund Denial, dated June 30, 2008, denying the Working Family Credit and Child and Dependent Care Credit claimed for […]
DOERNER v. COMMISSION, 2 OTR 377 (1966)
RAY E. DOERNER ET AL v. STATE TAX COMMISSION In the Oregon Tax Court. June 3, 1966. Assessment — Valuation — In general 1. Where a county assessor’s valuations and classifications substantially achieve uniformity between agricultural lands and other property the court will not set them aside. Trial had on February 16, 1966, and again […]
BENSON v. DEPT. OF REV., 9 OTR 129 (1982)
BENSON et al v. DEPARTMENT OF REVENUE TC 1403In the Oregon Tax Court. January 11, 1982. Taxation — Assessment — True cash value 1. Property within each county is to be assessed at 100 percent of its true cash value. ORS 308.232. Taxation — Assessment — Valuation — True cash value 2. True cash value […]
GROTJOHN v. KLAMATH COUNTY ASSESSOR, TC-MD 090686C (Or.Tax 8-20-2009)
JOHN GROTJOHN, Plaintiff, v. KLAMATH COUNTY ASSESSOR, Defendant. TC-MD 090686C.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 […]
RUIZ-GALICIA v. DEPARTMENT OF REVENUE, TC-MD 100768D (Or.Tax 9-22-2010)
EFRAIN G. RUIZ-GALICIA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100768D.In the Oregon Tax Court. Magistrate Division, Income Tax. September 22, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals self-assessed state income tax for tax year 2005 and Defendant’s Notices of Proposed Refund Adjustment, dated July 23, 2009, denying […]
JONES v. DEPARTMENT OF REVENUE, 15 OTR 92 (2000)
MARGARET A. and LONNIE C. JONES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4422.In the Oregon Tax Court. January 12, 2000. Plaintiffs appealed the denial of a refund claim. The claim was filed more than three years later. The court held that ORS 314.415(1) mandates denial of such claims. Income taxation — […]
DENNEHY v. CITY OF GRESHAM, 12 OTR 194 (1992)
Thomas P. DENNEHY, Don McIntire, Don Nelson, Harry Barnes, Ron Smith, Cathy Smith, Louann Sue Myers, Maurice Unis, Tom Nelson, Valerie Nelson, Gresham Health Club, Inc., Gresham Court Club, Inc., Jim Weston Pontiac-GMC, Inc. and Romaine McIntire v. CITY OF GRESHAM TC 3175In the Oregon Tax Court. April 16, 1992. Property tax — Defined 1. […]
PUSCH v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090342B (Or.Tax 7-16-2009)
MICHAEL A. PUSCH, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090342B.In the Oregon Tax Court. Magistrate Division, Property Tax. July 16, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. A case management conference was held June 9, 2009. Michael A. Pusch appeared on his own behalf. Ken Collmer and Richard Sanderman participated for Defendant. Plaintiff […]
GHAZI-MOGHADDAM v. DEPARTMENT OF REVENUE, TC 4968 (Or.Tax 6-21-2011)
FARSHAD GHAZI-MOGHADDAM, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. TC 4968.In the Oregon Tax Court. Regular Division, Property Tax. June 21, 2011. ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This case came before the court on the motion of Defendant Department of Revenue (the department) for […]
GREGORY v. DEPARTMENT OF REVENUE, TC-MD 070769B (Or.Tax 2-5-2008)
WILLIAM D. GREGORY and REBECCA M. GREGORY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070769B.In the Oregon Tax Court. Magistrate Division, Income Tax. February 5, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This case is before the court on its own motion to dismiss for want of prosecution. A case management […]
BAGLEY v. DEPARTMENT OF REVENUE, TC-MD 090625B (Or.Tax 10-21-2009)
ALFRED L. BAGLEY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090625B.In the Oregon Tax Court. Magistrate Division, Income Tax. October 21, 2009. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed June 9, 2009, as part of its Answer, […]
ARNOLD ROBT. RODUNER v. MARION CTY. ASS., TC-MD 110284C (Or.Tax 6-6-2011)
ARNOLD ROBT. RODUNER LIVING TRUST, NORMA J. ARTHUR-TRUSTEE, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 110284C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 6, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss Plaintiffs’ appeal for lack of jurisdiction. A telephone case management […]
R.L.K. AND COMPANY v. COMMISSION, 1 OTR 584 (1964)
R.L.K. AND COMPANY v. STATE TAX COMMISSION In the Oregon Tax Court. June 30, 1964. Exemptions — Federal immunity — In general 1. Neither the statutes nor the cases clearly define a federal instrumentality immune from state and local taxation and the case law considers each factual situation without reaching generally applicable rules. Exemptions — […]
MAYER v. MULTNOMAH COUNTY ASSESSOR, TC-MD 101197B (Or.Tax 2-28-2011)
JANIE MAYER, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 101197B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 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 prosecution. A case management conference was scheduled at […]
UNION PAC. RAILROAD CO. v. DEPT. OF REV., 10 OTR 235 (1986)
UNION PACIFIC RAILROAD COMPANY et al v. DEPARTMENT OF REVENUE BURLINGTON NORTHERN RAILROAD COMPANY v. DEPARTMENT OF REVENUE TC 2039 and 2196 TC 2042 and 2191In the Oregon Tax Court. May 8, 1986. Courts — Procedure — Constitutional and statutory provisions 1. Article 1, section 10, of the Oregon Constitution provides: “No court shall be […]
HARDMAN v. DEPARTMENT OF REVENUE, TC-MD 110040C (Or.Tax 4-29-2011)
JASON K. HARDMAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110040C.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 management conference was scheduled […]
CHRISTENSON v. DEPT. OF. REV., 18 OTR 269 (2005)
John CHRISTENSON, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4703.In the Oregon Tax Court. decision for Defendant rendered April 22, 2005. Plaintiff (taxpayer) alleged that Defendant Department of Revenue (the department) incorrectly determined his personal income tax liability for the 1996 through 2001 tax years. The department contended that it properly determined taxpayer’s liabilities […]
MANRIQUE v. DEPARTMENT OF REVENUE, TC-MD 100667B (Or.Tax 12-7-2010)
ROGER SAUL POOL MANRIQUE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100667B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 7, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff filed his Complaint on May 5, 2010, challenging Defendant’s Notices of Deficiency Assessment dated November 9, 2009, for tax years 2006, 2007, and […]
DWYRE v. MULTNOMAH COUNTY ASSESSOR, TC-MD 081045B (Or.Tax 6-3-2009)
DOUGLAS DWYRE and SUSAN DWYRE, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 081045B.In the Oregon Tax Court. Magistrate Division, Property Tax. June 3, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss on the ground that Plaintiffs failed to appeal within the 90 days required […]
MURPHY v. DEPARTMENT OF REVENUE, TC-MD 091323B (Or.Tax 11-27-2009)
LYNN MURPHY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091323B.In the Oregon Tax Court. Magistrate Division, Income Tax. November 27, 2009. 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 […]
McKENZIE FENCE CO. v. DEPT. OF REVENUE, TC-MD 101272B (Or.Tax 11-30-2011)
McKENZIE FENCE CO., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101272B (Control) 101273B.In the Oregon Tax Court. Magistrate Division, Income Tax. November 30, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals from Defendant’s assessments of withholding tax and Lane transit tax for the periods ending June 30, 2009, September 30, […]
TVKO v. HOWLAND, 15 OTR 335 (2001)
TVKO, a subdivision of Home Box Office, a division of Time Warner Entertainment Company, L.P., a Delaware limited partnership, Plaintiff, v. LERON R. HOWLAND, Superintendent of the Oregon Department of State Police; ADOLFO AKIL, Member of the Oregon State Boxing and Wrestling Commission; ARTHUR W. CREWS, Member of the Oregon State Boxing and Wrestling Commission; […]
AVERY v. DEPARTMENT OF REVENUE, TC 5014 (Or.Tax 6-29-2011)
MARY JO AVERY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 5014.In the Oregon Tax Court. Regular Division, Property Tax. June 29, 2011. ORDER GRANTING DISMISSAL HENRY C. BREITHAUPT, Judge. This matter is before the court on the motion of Defendant (department) to dismiss the complaint of Plaintiff (taxpayer). Taxpayer responded to the […]
ROSE RIVER LLC v. DESCHUTES CTY. ASSR., TC-MD 090489B (Or.Tax 3-11-2010)
ROSE RIVER LLC, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant., BRAD DAHLEN, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant., A-1 EXCAVATION INC., Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 090489B (Control), TC-MD 090490B, TC-MD 090491B; 090492B; 090493B; 090494B; 090495B; 090496B; 090497B; 090498B; 090499B; 090500B; 090501B; 090502B; 090503B; 090504B; 090505B; 090506B.In the Oregon Tax Court. Magistrate Division, Property […]
BRISTOL v. COMMISSION, 1 OTR 81 (1962)
BRISTOL v. STATE TAX COMMISSION In the Oregon Tax Court. August 31, 1962. Evidence — Burden of proof 1. The taxpayer seeking to abate the additional assessment of income taxes has the burden of proof. Evidence — Burden of proof — Quantum required 2. He must sustain this burden by a preponderance of the evidence. […]
CHILBERG HANKINS v. LANE CTY. AS., TC-MD 100278D (Or.Tax 2-3-2011)
CHILBERG HANKINS dba Hidden Meadows, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100278D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 3, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of property identified as Account 4198048.[1] A trial was held in the Oregon Tax Courtroom, Salem, […]
BUTTE DEV. CO. v. LINN COUNTY ASSESSOR, TC-MD 070746C (Or.Tax 7-31-2008)
BUTTE DEVELOPMENT CO., Plaintiff, v. LINN COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, State of Oregon, Defendant-Intervenor. TC-MD 070746C (Control), 070747C; 070748C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 31, 2008. ORDER ON MOTION TO STRIKE DAN ROBINSON, Magistrate. I. INTRODUCTION This matter is before the court on Defendant’s request to strike the […]
CUNNINGHAM v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100173D (Or.Tax 9-9-2010)
PETER S. CUNNINGHAM, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100173D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 9, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed April 9, 2010, requesting that the Complaint be dismissed. Plaintiff […]
PGE COMPANY v. COMMISSION, 2 OTR 356 (1966)
PORTLAND GENERAL ELECTRIC CO. v. STATE TAX COMMISSION In the Oregon Tax Court. May 6, 1966. Federal property — Lessees — State taxation — Indian lands — Lessees — State taxation 1. Interests held by the plaintiff-lessee in lands belonging to the United States and to the Warm Springs Indian tribe which were flooded by […]
OSBECK v. DEPARTMENT OF REVENUE, TC-MD 091492B (Or.Tax 2-17-2010)
KRISTI OSBECK, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091492B.In the Oregon Tax Court. Magistrate Division, Income Tax. February 17, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (motion), filed October 29, 2009, requesting that the Complaint be dismissed. […]
PATTERSON v. DEPARTMENT OF REVENUE, TC-MD 090070D (Or.Tax 4-21-2009)
JENNIFER L. PATTERSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090070D.In the Oregon Tax Court. Magistrate Division, Income Tax. April 21, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss filed March 17, 2009, in its Answer, alleging that Plaintiff failed […]
ARCHDIOCESE OF PORTLAND v. DEPARTMENT OF REVENUE, 14 OTR 264 (1998)
ARCHDIOCESE OF PORTLAND IN OREGON v. DEPARTMENT OF REVENUE TC 4114In the Oregon Tax Court. February 18, 1998 Property taxation — Exemptions — Statement required 1. To obtain a property tax exemption under either ORS 137.130 or 137.140, the organization must file a verified statement listing all real or personal property claimed to be exempt […]
PETERSEN ET AL v. IED COLUMBIA CO., 7 OTR 460 (1978)
AGNES PETERSEN, JOHN PETERSEN, JAMES T. LITHERLAND, ROSE MARIE GORE, FRED GORE, DELORES BROWN, STANFORD MERRIFIELD, GARY HART, DELIA KEENE, and ROBERT KEENE DEPARTMENT OF REVENUE, Intervenor v. INTERMEDIATE EDUCATION DISTRICT OF COLUMBIA COUNTY, aka EDUCATION SERVICE DISTRICT OF COLUMBIA COUNTY[*] In the Oregon Tax Court. June 26, 1978. [*] The name, “intermediate education district” […]
URHAUSEN v. CITY OF EUGENE, 18 OTR 395 (2006)
Nicholas J. URHAUSEN, John McVickar and Kip Rice, Petitioners, v. CITY OF EUGENE, Respondent. No. TC 4692.In the Oregon Tax Court. Decision for Plaintiffs rendered February 16, 2006. Supplemental Decision relating to amount of relief due was issued April 4, 2006. An award of attorney fees and other costs was issued May 8, 2006. Affd, […]
HORMEL v. DEPARTMENT OF REVENUE, TC-MD 101026D (Or.Tax 1-27-2011)
TOM L. HORMEL and KELLI A. HORMEL, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101026D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 27, 2011. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiffs’ failure to submit in writing the justiciable issue […]
BARLOW-GRESHAM UNION HIGH SCHOOL v. CITY OF GRESHAM, 13 OTR 175 (1994)
BARLOW-GRESHAM UNION HIGH SCHOOL DISTRICT No. U2-20 JT. and GRESHAM GRADE SCHOOL DISTRICT NO. 4 v. CITY OF GRESHAM, an Oregon city TC 3622In the Oregon Tax Court. October 27, 1994. Tax Court procedure — Exhaustion of administrative remedies 1. There is no provision in ORS 305.410 which excuses plaintiffs from complying with the exhaustion […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TR., TC-MD 090726B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090726B.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 […]
NIEMEYER v. DEPARTMENT OF REVENUE, 14 OTR 34 (1996)
John NIEMEYER v. DEPARTMENT OF REVENUE TC 3916In the Oregon Tax Court. September 6, 1996 Property taxation — Assessment — Ratio studies 1. Ratio studies must include all sales that are free market transactions between a willing buyer and a willing seller. Property taxation — Assessment — Ratio studies 2. In preparing a ratio study, […]
MACIEL v. DEPARTMENT OF REVENUE, TC-MD 100824B (Or.Tax 12-10-2010)
IGNACIO MACIEL MACIEL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100824B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 10, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appealed from Defendant’s Notices of Deficiency Assessment for tax years 2006, 2007, and 2008. Those assessments followed Notices of Deficiency disallowing two of Plaintiff […]
BURR. RESOU. v. JACKSON COUNTY ASSESSOR, TC-MD 100329D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100329D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account 10989026, Lot 107 (subject property). A trial was held in the Oregon […]
TILLAMOOK COMMUNITY FOUNDATION v. DEPT. OF REV., 11 OTR 130 (1989)
TILLAMOOK COMMUNITY FOUNDATION v. DEPARTMENT OF REVENUE TC 2751In the Oregon Tax Court. January 3, 1989. Taxation — Assessment Rolls — Amendment or alteration 1. ORS 306.115(3)(a) allows the Department of Revenue to order a “change or correction” to the assessment or tax roll for the current year and two preceding years under specified conditions. […]
ROJAZ v. DEPARTMENT OF REVENUE, TC-MD 100660B (Or.Tax 11-30-2010)
FELIX LOPEZ ROJAZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100660B.In the Oregon Tax Court. Magistrate Division, Income Tax. November 30, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff filed an appeal in this court May 4, 2010, challenging Defendant’s Notices of Deficiency Assessment (assessments) for tax years 2006, 2007, and 2008. Those […]
DOUGLAS COUNTY v. OHLSEN, TC 4955 (Or.Tax 2-7-2011)
DOUGLAS COUNTY, a political subdivision of the State of Oregon, Plaintiff, v. ERIC JAMES OHLSEN, Defendant. TC 4955.In the Oregon Tax Court. Regular Division, Property Tax. February 7, 2011. ORDER GRANTING PLAINTIFF’S AMENDED MOTION FOR SUMMARYJUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court on the motion of Plaintiff Douglas County […]
KRAMER v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080627C (Or.Tax 10-2-2008)
ROGER WILLIAM KRAMER and BEVERLY GAIL KRAMER, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080627C.In the OREGON Tax Court MAGISTRATE Division, PROPERTY Tax. October 2, 2008. DECISION DAN ROBINSON, MAGISTRATE. Plaintiffs have timely appealed Defendant Clackamas County Assessor’s clerical error correction for tax years 2002-03 through 2007-08. Plaintiffs named as Defendants both the county assessor […]
DIXON v. DEPARTMENT OF REVENUE, TC-MD 101046B (Or.Tax 12-8-2010)
STACEY ANN DIXON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101046B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 8, 2010. 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 November 19, 2010, […]
KREBS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080214B (Or.Tax 11-28-2008)
KENNETH L. KREBS and CANDACE L. KREBS, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080214B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 28, 2008. Page 1 DECISION JEFFREY S. MATTSON, MAGISTRATE. Plaintiffs appeal the real market value and assessed value assigned to their home, identified as Account R199801, for tax year 2007-08. Trial […]
BANDUCCI v. DOUGLAS COUNTY ASSESSOR, TC-MD 090069C (Or.Tax 9-23-2010)
RICHARD BANDUCCI, Plaintiff, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 090069C.In the Oregon Tax Court. Magistrate Division, Property Tax. September 23, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. DECISION This appeal concerns certain real property assessments of nine undeveloped lots for the 2006-07 tax year. They are identified in the Douglas County tax records as Accounts […]
HERNANDEZ v. DEPARTMENT OF REVENUE, TC-MD 101081C (Or.Tax 4-22-2011)
ISAURA HERNANDEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101081C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 22, 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 management conference was scheduled at […]
HILL v. DEPARTMENT OF REVENUE, TC-MD 101232D (Or.Tax 3-16-2011)
ROBBY L. HILL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101232D.In the Oregon Tax Court. Magistrate Division, Withholding Tax. March 16, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. On February 23, 2011, the court sent a Journal Entry, requesting Plaintiff to submit three mutually convenient trial dates within 14 days […]
WIEGAND v. DEPARTMENT OF REVENUE, TC-MD 080119D (Or.Tax 4-16-2008)
ROBERT B. WIEGAND and JOANNE M. WIEGAND, Plaintiffs v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080119D.In the Oregon Tax Court. Magistrate Division, Income Tax. April 16, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed March 12, 2008, as part […]
KAUP v. DEPT. OF REV., 13 OTR 432 (1996)
Fred W. KAUP and Cecil Zerba v. DEPARTMENT OF REVENUE TC 3754In the Oregon Tax Court. January 5, 1996. Tax Court — Standing 1. Any taxpayer aggrieved by and directly affected by an order of the department may appeal to the Oregon Tax Court. ORS 305.570(1). Tax Court — Standing 2. A taxpayer is “directly […]
CASTLE STORAGE LLC v. LANE COUNTY ASSESSOR, TC-MD 070307 (Or.Tax 6-18-2008)
CASTLE STORAGE LLC, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 070307.In the Oregon Tax Court. Magistrate Division, Property Tax. June 18, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning the real market value (RMV) ascribed to Account 1588423 for tax year 2006-07. The Lane County Board of Property Tax Appeals (BOPTA) reduced the total […]
PRICE v. DEPT. OF REV., 7 OTR 18 (1977)
PHILLIP E. PRICE v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 24, 1977. Taxation — Review, correction or setting aside of assessment — Trial de novo 1. If either the taxpayer or the assessor can improve his case, changes in methods of presentation from the administrative level are permitted under the provisions for […]
IN RE D. R. JOHNSON LBR. CO., 8 OTR 213 (1979)
In re Enforcement of Subpoena of the Department of Revenue Issued to D. R. JOHNSON LUMBER CO. In the Oregon Tax Court. November 2, 1979. Taxation — Mode of assessment — Addition of persons or property omitted 1. The county assessor has a duty to add omitted property to the tax roll after a notification […]
FEVES v. DEPT. OF REVENUE, 4 OTR 302 (1971)
LOUIS J. FEVES v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 18, 1971. Evidence — Presumption of assessment validity 1. Where no substantial error of the assessor’s methods is proven and the ultimate fact of true cash value is left in doubt by the evidence, evidential value must continue to be given to […]
SIMSON v. DEPARTMENT OF REVENUE, 15 OTR 89 (2000)
THEODORE A. SIMSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4405.In the Oregon Tax Court. January 3, 2000. The court held that if an entire refund claim is denied and additional tax is due, then the department may issue a Notice of Deficiency that will also serve as a Notice of Proposed […]
FALCON MANUFACTURING CORP. v. DEPT. OF REV., 10 OTR 387 (1987)
FALCON MANUFACTURING CORPORATION v. DEPARTMENT OF REVENUE TC 2483In the Oregon Tax Court. March 4, 1987. Taxation — Valuation — Market value and sale price 1. Plaintiff’s comparable sales approach, theoretically comparable to a gross rent multiplier, was found to lack a high degree of uniformity in the sales offered, therefore, was too imprecise to […]
PACIFICORP v. DEPT. OF REV., 11 OTR 463 (1990)
PACIFICORP v. DEPARTMENT OF REVENUE TC 2987In the Oregon Tax Court. December 14, 1990. Taxation — Levy and assessment — Statutory provisions 1. ORS 309.115 provides that when an order corrects true cash value of assessed property and there is no appeal, the corrected value is “frozen” for five years with the exception of stated […]
BURRILL RESOURCES v. JACKSON CTY. ASSESS., TC-MD 100326D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100326D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account 10203996, Lot 103 (subject property). A trial was held in the Oregon […]
WILLAMETTE EST. v. MARION CNTY ASSESSOR, TC-MD 080387D (Or.Tax 1-21-2009)
WILLAMETTE ESTATES, II LLC, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 080387D.In the Oregon Tax Court. Magistrate Division, Property Tax. January 21, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the real market value of its improvement for tax year 2007-08. A trial was held on Wednesday, November 12, 2008, in the Oregon Tax […]
KAADY v. DEPARTMENT OF REVENUE, 15 OTR 124 (2000)
JACK G. KAADY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4443In the Oregon Tax Court. March 30, 2000 The court held that Plaintiff was not aggrieved under ORS 305.275 by an alleged excessively high real market value determination of Plaintiff’s property. Property taxation — Standing If a property taxpayer’s assessed value is […]
MOORE UNDERGROUND v. MULTNOMAH COUNTY, TC-MD 110045D (Or.Tax 7-26-2011)
MOORE UNDERGROUND, INC., Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110045D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 26, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss the above-entitled matter for lack of prosecution. On July 7, 2011, the court […]
TUALATIN FIRE DIST. v. PORT. METRO. AREA LGBC, 9 OTR 281 (1982)
TUALATIN RURAL FIRE PROTECTION DISTRICT et al, v. STATE by and through its agency PORTLAND METROPOLITAN AREA LOCAL GOVERNMENT BOUNDARY COMMISSION TC 1795In the Oregon Tax Court. December 3, 1982. Action — Grounds and conditions precedent — Persons entitledto sue 1. Standing depends upon whether the party has a sufficient personal stake in the outcome […]
HULBURT v. DEPT. OF REVENUE, 4 OTR 475 (1971)
K. A. and J. L. HULBURT v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 16, 1971. Farm use assessment — Exclusively used — Zoned and unzoned farm land 1. To come within the term “exclusively for farm use,” in ORS 215.203, the land must be situated in a farm use zone or have […]
ORE. PORTLAND CEMENT CO. v. DEPT. OF REV., 8 OTR 78 (1979)
OREGON PORTLAND CEMENT COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 26, 1979. Taxation — Levy and assessment — Valuation — Replacement cost 1. Economic obsolescence is sometimes referred to as “environmental obsolescence.” Taxation — Levy and assessment — Valuation — Replacement cost 2. Functional obsolescence is the impairment of functional capacity […]
KRESS v. DEPARTMENT OF REVENUE, 15 OTR 290 (2001)
KAREN LOUISE KRESS and LOUIS DAVID KRESS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4413In the Oregon Tax Court. JANUARY 5, 2001 Plaintiffs claimed that estate tax installment payments, costs incurred for taking the Oregon State Bar Examination and certain business start-up expenses were deductible. Defendant disagreed. The court held that Plaintiffs’ […]
EDGEWATER INN, INC. v. DEPT. OF REV., 13 OTR 117 (1994)
EDGEWATER INN, INC., an Oregon Corporation v. DEPARTMENT OF REVENUE TC 3552In the Oregon Tax Court. July 13, 1994. Property taxation — Enterprise zone exemption 1. The exemption provided in ORS 285.607(2)(d) is only for machinery or equipment, which due to its size or nature, becomes part of real property and is assessed as such. […]
RATCLIFFE v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090386D (Or.Tax 6-24-2009)
JULIAN G. RATCLIFFE, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090386D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 24, 2009. Page 1 DECISION OF DISMISSAL JILL A. TANNER PRESIDING, Magistrate. Plaintiff appeals the 2008-09 maximum assessed value of his property identified as Account R198526. A case management conference was held Monday, June 8, […]
SHATZER v. DEPT. OF REV., 13 OTR 436 (1996)
William W. and Lois A. SHATZER, v. DEPARTMENT OF REVENUE TC 3807In the Oregon Tax Court. February 6, 1996. Property taxation — Real market value 1. The assessed value of property must reflect post July 1 changes in the condition of property. Property taxation — Real market value 2. The definition of real market value […]
DEPT. OF REV. v. CROSLIN, 19 OTR 69 (2006)
DEPARTMENT OF REVENUE, Plaintiff, v. Oscar A. CROSLIN and Gloria J. Bas-Croslin, Defendants. TC 4728.In the Oregon Tax Court. Decision rendered May 23, 2006. Defendant (taxpayers) filed a zero based return for the 2002 tax year. Plaintiff, Department of Revenue (the department), appealed from the magistrate’s order, which held that although taxpayers made frivolous arguments, […]
R. L. K. CO. v. COMMISSION, 3 OTR 304 (1968)
R. L. K. COMPANY v. COMMISSION In the Oregon Tax Court. October 30, 1968. Valuation — Leasehold interest 1. The declining term of a special use permit should not be considered in deciding the value of taxpayer’s interest for purposes of ORS 307.060. Trial had September 13, 1968, in Marion County, Oregon. Norman J. Wiener, […]
ALVORD v. DEPT. OF REV., 8 OTR 192 (1979)
RALPH E. and RUBY G. ALVORD v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 17, 1979. Taxation — Income taxes — Gains and profits from sales or exchanges 1. In order to get capital gains treatment for income tax purposes, there must be a sale or exchange of a capital asset (IRC (1954), […]
STATE FINANCE CO. ET AL v. DEPT. OF REV., 5 OTR 651 (1974)
STATE FINANCE CO., an Oregon Corporation and WILLIAM B. WEBBER, Joint Venturors, dba BEND PLAZA v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 22, 1974. Statutory interpretation — ORS 309.090 — “Notice” requirements 1. The notice requirements of ORS 309.090 do not apply where the county assessor and board of equalization use the […]
BJORNSON v. DOUGLAS COUNTY ASSESSOR, TC-MD 101070C (Or.Tax 2-24-2011)
KAY C. BJORNSON and MARILYN J. BJORNSON, Plaintiffs, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 101070C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 24, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs appealed Defendant’s disqualification of their property from farm use special assessment for the 2010-11 tax year. Trial on the matter was held by telephone […]
IND. REFRIG. AND EQUIP. v. COMMISSION, 2 OTR 122 (1965)
INDUSTRIAL REFRIGERATION AND EQUIPMENT CO. v. STATE TAX COMMISSION In the Oregon Tax Court. March 5, 1965. Excise taxes — Offsets — “Primarily” engaged — Defined 1. Manufacturing and assembling activities amounting to 30 to 50 percent of plaintiff’s business constitutes “primarily” engaged under ORS 317.070. “Primarily” means “substantially.” Trial held in Multnomah County. Robert […]
WESTLAKE HOMEOWNERS ASSOC. v. CLACKAMAS COUNTY, 11 OTR 108 (1988)
WESTLAKE HOMEOWNERS ASSOCIATION v. CLACKAMAS COUNTY BOARD OF COUNTY COMMISSIONERS TC 2466In the Oregon Tax Court. December 7, 1988. Taxation — Exemptions — Statutory provisions 1. ORS 307.115 provides for tax exemption for property owned by a nonprofit corporation which is “organized for the principal purpose of acquiring interest in land for development for public […]
VAN NATTA v. DEPARTMENT OF REVENUE, 14 OTR 52 (1996)
George VAN NATTA v. DEPARTMENT OF REVENUE TC 3612In the Oregon Tax Court. December 2, 1996 Western Oregon Severance Tax — Logging costs — Burden of proof 1. The department may not use typical or reasonable costs as a standard for implying nonlogging costs under ORS 321.282 (4)(b)(A). Western Oregon Severance Tax — Logging costs […]
CULLISON v. DEPT. OF REV., 17 OTR 315 (2004)
Wilbur D. CULLISON, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and DOUGLAS COUNTY ASSESSOR, Intervenor-Defendant. TC 4646.In the Oregon Tax Court. Regular Division. Decision for Defendant and Intervenor-Defendant rendered January 29, 2004. Plaintiff appeals from a decision of the Magistrate Division dismissing his complaint. Plaintiff argues that his property qualifies for special farm use assessment. Defendant […]
SOUTHERN PACIFIC TRANS. CO. v. DEPT. OF REV., 10 OTR 80 (1985)
SOUTHERN PACIFIC TRANSPORTATION COMPANY v. DEPARTMENT OF REVENUE TC 1093, 1189, 1282, 1362In the Oregon Tax Court. May 13, 1985. Taxation — Railroads — Valuation 1. The complexity and interdependency of the various parts make it impractical to separately evaluate the parts. Taxation — Railroads — Valuation 2. The NATA formula employs three factors: property, […]