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 […]
Category: Oregon Tax Court Opinions
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, […]
LAKOWSKE DARRELL TRUST v. LINN COUNTY, TC-MD 110140C (Or.Tax 7-6-2011)
LAKOWSKE DARRELL TRUST, Plaintiff, v. LINN COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 110140C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 6, 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 […]
WONG v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080442C (Or.Tax 2-18-2009)
JAMES WONG, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080442C.In the Oregon Tax Court. Regular Division, Property Tax. February 18, 2009. Page 1 DECISION DAN ROBINSON Magistrate. Plaintiff has appealed the value of his newly constructed home, identified as Account 01031243. The tax year at issue is 2007-08. Trial was held October 1, 2008. Plaintiff […]
ESQUIRO v. DEPARTMENT OF REVENUE, 14 OTR 130 (1997)
George C. ESQUIRO v. DEPARTMENT OF REVENUE TC 3954In the Oregon Tax Court. January 28, 1997 Income taxation — American Indian — Exemption 1. The American Indian exemption from state taxation is not automatic or inferred. Jurisdiction — Income taxation — American Indian 2. A state has no jurisdiction to tax the income of tribal […]
GILLEN v. DEPARTMENT OF REVENUE, TC-MD 091559N (Or.Tax 4-28-2011)
KENNETH E. GILLEN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091559N.In the Oregon Tax Court. Magistrate Division, Income Tax. April 28, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the Notice of Deficiency Assessment issued by the Defendant for the 2006 tax year denying Plaintiffs claimed travel expenses. A telephone […]
WHITE v. DEPT. OF REV., 19 OTR 47 (2006)
William D. WHITE, Plaintiff, v. DEPARTMENT OF REVENUE, and MORROW COUNTY ASSESSOR, Defendants. TC 4756.In the Oregon Tax Court. Decision for Plaintiff rendered May 11, 2006. Issues in the Complaint were decided July 25, 2006. See White II v. Dept of Rev., 19 OTR 119 (2006). Department of Revenue (the department) contends that Plaintiff (taxpayer) […]
CARMAN ET AL v. DEPT. OF REV., 3 OTR 516 (1969)
CARMAN, CARMAN, DETLEFSEN, FORBES, GRAY, HOFFMAN, HUNTLEY, LAIRD, LUND, LUTTRELL, RANKIN AND DEMENT v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 23, 1969. Farm use value — Income approach 1. Where comparable sales are not available to determine farm use value, ORS 308.345(3) provides for income approach which requires finding of capitalization rate […]
CRYSTAL COMMUNICATIONS v. DEPARTMENT OF REVENUE, TC 4769 (Or.Tax 3-2-2009)
CRYSTAL COMMUNICATIONS, INC., an Oregon corporation; C.G. McKEEVER, MYRA McKEEVER, JAMES E. BRYANT, CAMELLA L. RYAN, TERRY PINNA and ERICA PINNA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4769.In the Oregon Tax Court. Regular Division, Income Tax. March 2, 2009. Page 1 OPINION INTRODUCTION This matter is before the court after a […]
HELBER v. DOUGLAS COUNTY ASSESSOR, TC-MD 090281D (Or.Tax 8-20-2009)
ROLF HELBER and GLORIA HELBER, Plaintiffs, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 090281D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 20, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed August 17, 2009. I. STATEMENT OF FACTS Plaintiffs appealed the real […]
COUCH v. DEPARTMENT OF REVENUE, 15 OTR 396 (2001)
KENT E. COUCH and SUSAN M. COUCH, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4511In the Oregon Tax Court. Filed October 4, 2001 Plaintiffs appealed the assessment of additional income tax and penalties for 1997 based on incentive payments they received to rebrand a gas station. Plaintiffs argue that the accompanying conditions […]
PACIFIC CONT. BANK v. LANE CTY. ASSE., TC-MD 110342 (Or.Tax 12-13-2011)
PACIFIC CONTINENTAL BANK, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 110342.In the Oregon Tax Court. Magistrate Division, Property Tax. December 13, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appealed the value of certain residential property identified as Account 1758174 (subject property) for the 2010-11 tax year. A telephone trial was held on August […]
BOAG v. UMATILLA COUNTY ASSESSOR, TC-MD 080878B (Or.Tax 7-15-2009)
JERREL B. BOAG, TRUST and FRANCES E. BOAG, TRUST, Plaintiffs, v. UMATILLA COUNTY ASSESSOR, Defendant. TC-MD 080878B.In the Oregon Tax Court. Magistrate Division, Property Tax. July 15, 2009. DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns certain clerical errors that occurred for the five tax years: 2003-04 through 2007-08. The residential property is identified as […]
WESTBROOK ET AL v. DEPT. OF REV., 5 OTR 590 (1974)
HENRY WESTBROOK III and ROBERT L. WESTBROOK, dba RESERVATION RANCH v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 21, 1974. Statutory construction — Yield tax — Computation 1. Under ORS 321.315(1), market values of the forest crops existing immediately prior to harvest must be used to compute the yield tax. Statutory construction — […]
YAMHILL CTY. ASSE. v. JOHNSON LIVING TRUST, TC-MD 090695B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090695B.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 […]
BLEOAJA v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090836B (Or.Tax 10-28-2009)
CORNEL BLEOAJA and CAMELIA BLEOAJA, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090836B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 28, 2009. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Defendant’s renewed motion to dismiss, filed October 26, 2009, requesting that “[a]s the Plaintiff[s] ha[ve] […]
ARNOLD v. DEPARTMENT OF REVENUE, TC-MD 110870D (Or.Tax 11-30-2011)
SEAN L. ARNOLD and PERSEPHANE A. ARNOLD, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110870D.In the Oregon Tax Court. Magistrate Division, Income Tax. November 30, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s written status report, filed November 15, 2011. A case management […]
I-105 SECURE STORAGE v. LANE CNTY. ASSESSOR, TC-MD 100150 (Or.Tax 3-24-2011)
I-105 SECURE STORAGE LLC, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100150.In the Oregon Tax Court. Magistrate Division, Property Tax. March 24, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value of commercial property identified as Account 0132504 (subject property) for the 2009-10 tax year. A telephone trial was held […]
KITES v. DEPARTMENT OF REVENUE, TC-MD 101096C (Or.Tax 1-3-2011)
KRISTOPHER KITES and CHRISTINE KITES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101096C.In the Oregon Tax Court. Magistrate Division, Income Tax. January 3, 2011. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. I. INTRODUCTION AND OVERVIEW This matter is before the court on Defendant’s request for dismissal, included in its Answer filed […]
ALBANY GENERAL HOSPITAL v. DEPT. OF REV., 6 OTR 446 (1976)
ALBANY GENERAL HOSPITAL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 10, 1976. Taxation — Exemptions — Construction and operation of exemptions 1. The statute governing charitable exemptions, ORS 307.130, is given a strict but reasonable construction. Taxation — Exemptions — Charitable or benevolent institutions — Occupation and use of property 2. Plaintiff […]
GRANT COUNTY ASSESSOR v. DEPT. OF REV., 14 OTR 324 (1998)
GRANT COUNTY ASSESSOR, a political subdivision of the State of Oregon by and through its Assessor and Tax Collector, Lane L. Burton v. DEPARTMENT OF REVENUE D.R. Johnson Lumber Co., dba Prairie Wood Products. TC 4031In the Oregon Tax Court. May 13, 1998 Property taxation — Electing taxpayer — Valuation 1. ORS 308.408 through ORS […]
PLEASANT v. DEPARTMENT OF REVENUE, TC-MD 080605C (Or.Tax 7-30-2008)
LAURA MAE PLEASANT, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080605C.In the Oregon Tax Court. Magistrate Division, Income Tax. July 30, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss Plaintiff’s appeal as untimely. That request is included in Defendant’s Answer filed June […]
SANDAHL v. DEPT. OF REV., 9 OTR 251 (1982)
SANDAHL v. DEPARTMENT OF REVENUE TC 1812In the Oregon Tax Court. October 18, 1982. Estoppel against public, government or public officers — Ingeneral 1. In certain circumstances, a taxpayer who reasonably relies upon the misrepresentations of taxing authorities is protected by equitable estoppel. Estoppel against public, government or public officers — Ingeneral 2. Where time […]
BROOKLYN PROPERTY v. MULTNOMAH ASSESSOR, TC-MD 090171C (Or.Tax 12-4-2009)
BROOKLYN PROPERTY LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090171C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 4, 2009. 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 management conference was scheduled on […]
ATLANTIC RICHFIELD CO. v. DEPT. OF REV., 9 OTR 451 (1984)
ATLANTIC RICHFIELD COMPANY v. DEPARTMENT OF REVENUE TC 2001In the Oregon Tax Court. July 9, 1984. Taxation — Method of allocation 1. The Uniform Division of Income for Tax Purposes Act (ORS 314.604 to 314.670) provides a formula for the distribution of net income. Taxation — Method of allocation 2. ORS 314.655(2) provides that property […]
COOS COUNTY ASSESSOR v. DEPT. OF REV., 18 OTR 334 (2004)
COOS COUNTY ASSESSOR, Plaintiff, v.DEPARTMENT OF REVENUE, Defendant, and SJP LLC and PONY VILLAGE MOTOR LODGE, Intervenor-Defendant. No. TC-MD 021158C.In the Oregon Tax Court. Decision issued February 6, 2004. Plaintiff (the county) appealed from an order of Defendant Department of Revenue (the department), arguing that the department abused its discretion under ORS 306.115 by accepting […]
TIMBERHILL CORP. v. BENTON CTY. ASSE., TC-MD 090824C (Or.Tax 11-15-2011)
TIMBERHILL CORPORATION, Plaintiff, v. BENTON COUNTY ASSESSOR, Defendant. TC-MD 090824C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 15, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its Order, filed October 6, 2011, stating that if the parties failed to submit a signed stipulated agreement to […]
STONEBRIDGE LIFE INS. CO IV. DEPT. OF REV., 18 OTR 423 (2006)
STONEBRIDGE LIFE INSURANCE COMPANY, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4705.In the Oregon Tax Court. Decision for Plaintiff rendered February 22, 2006. Motion for Reconsideration decided April 20, 2006. See Stonebridge Life Ins. Co. II v. Dept. of Rev., 18 OTR 461 (2006). DEFENDANT (the department) apportioned the net income of Plaintiff (taxpayer) […]
JONES v. DEPT. OF REVENUE, TC-MD 080175D (Or.Tax 5-5-2008)
SCOTT RUSSELL JONES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080175D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 5, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, contained in its Answer filed April 2, 2008, requesting that the […]
SMITH REVO. TRUST v. YAMHILL CTY. ASSESSOR, TC-MD 090531D (Or.Tax 12-8-2009)
DELFORD M. SMITH REVOCABLE TRUST, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 090531D.In the Oregon Tax Court. Magistrate Division, Property Tax. December 8, 2009. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. On April 6, 2009, Plaintiff […]
YAMHILL CTY. ASSE. v. JOHNSON LIVING TRUST, TC-MD 090699B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090699B.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 […]
CENTURY PONTIAC, INC. v. COMMISSION, 3 OTR 205 (1968)
CENTURY PONTIAC, INC. v. COMMISSION In the Oregon Tax Court. April 19, 1968. Appeal — Statutory construction — “May” means permission 1. The word “may” as used in the statute is permissive in regard to the right of the taxpayer to bring an appeal; however, once electing to appeal he must do so within the […]
WATKINS v. DEPARTMENT OF REVENUE, 14 OTR 227 (1997)
H. Ted WATKINS v. DEPARTMENT OF REVENUE TC 4077In the Oregon Tax Court. July 9, 1997 Property taxation — Determining market value 1. If property has no immediate market value, its real market value is the amount of money that would justly compensate the owner for loss of the property. ORS 308.205 (2)(c). Property taxation […]
ORMSBY v. DEPT. OF REV., 18 OTR 146 (2004)
Ormand H. ORMSBY and Barbara J. Ormsby, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4637.In the Oregon Tax Court. Decision rendered November 24, 2004. Plaintiffs (taxpayers) are married and file joint personal income tax returns. For the 1996 and 1997 income tax years, taxpayers claimed numerous deductions from gross income, most of which were […]
DOUGLAS COUNTY v. SMITH, 18 OTR 450 (2006)
DOUGLAS COUNTY, Plaintiff, v. Gene K. SMITH, Defendant. No. TC 4750.In the Oregon Tax Court. Decision for Defendant rendered March 9, 2006. Plaintiff Douglas County filed a claim for declaratory judgment and a motion for judgment on the pleadings, seeking a declaration that property owned by Defendant (taxpayer) is subject to taxation and that certain […]
LLS PROPERTIES v. JACKSON CTY. ASSESSOR, TC-MD 081084B (Or.Tax 7-16-2009)
LLS PROPERTIES LLC, Plaintiff, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 081084B.In the Oregon Tax Court. Magistrate Division, Property Tax. July 16, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain interest and fees imposed for the 2004-05 tax year; those fees total $1,929. The subject property is identified as Account 10142095. A case management […]
ACEVEDO v. DEPARTMENT OF REVENUE, TC-MD 101361D (Or.Tax 7-12-2011)
LUCIO ACEVEDO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101361D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 12, 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 April 12, 2011, the […]
POLK COUNTY v. DEPARTMENT OF REVENUE, 14 OTR 476 (1998)
POLK COUNTY v. DEPARTMENT OF REVENUE and CAPITAL MANOR, INC., Intervenor TC 4226.In the Oregon Tax Court. Decided May 26, 1998. PROPERTY TAXATION — STATUTORY CONSTRUCTION 1. The court will not rely upon legislative history to construe a statute unless the statute is ambiguous. PROPERTY TAXATION — ASSESSMENT — NONPROFIT HOUSING FOR THE ELDERLY 2. […]
DEPARTMENT OF REVENUE v. TERRACE TOWER U.S.A., 15 OTR 168 (2000)
DEPARTMENT OF REVENUE, State of Oregon, Plaintiff, v. TERRACE TOWER U.S.A., INC., a Delaware Corporation, Defendant. TC 4395In the Oregon Tax Court. June 15, 2000 Defendant invested money in a trust to be held there until it was able to locate appropriate commercial real estate to purchase. Defendant realized a gain where it redeemed its […]
LUSH v. DEPT. OF REV., 5 OTR 489 (1974)
MARIE C. LUSH v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 28, 1974. Exemptions — Gift tax — Federal law 1. A determination by federal or state courts of charitable status for gift tax exemption purposes is not controlling on Oregon as to gifts for the benefit of senior citizens without respect to […]
SOUTHWEST OREGON PUB. DEF. SRVS. v. DEPT. OF REV., 11 OTR 339 (1990)
SOUTHWESTERN OREGON PUBLIC DEFENDER SERVICES, INC. v. DEPARTMENT OF REVENUE TC 2862In the Oregon Tax Court. April 4, 1990. Taxation — Exemptions — Statutory provisions 1. ORS 307.130 provides a property tax exemption for “charitable” organizations. Taxation — Exemptions — Statutory provisions 2. An institution may not be deprived of a tax exemption solely because […]
MEDINA v. DEPARTMENT OF REVENUE, TC-MD 101290C (Or.Tax 4-22-2011)
ROLANDO MEDINA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101290C.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 Defendant’s motion to dismiss Plaintiff’s appeal on the ground that Plaintiff failed to file his Complaint within the […]
LINUS OAKES, INC. v. DEPARTMENT OF REVENUE, 14 OTR 412 (1998)
LINUS OAKES, INC., an Oregon non-profit corporation, fka PARKWAY MEDICAL BUILDINGS, INC., v. DEPARTMENT OF REVENUE and DOUGLAS COUNTY ASSESSOR Intervenor TC 4234.In the Oregon Tax Court. November 4, 1998. PROPERTY TAXATION — SPECIAL VALUATION — NONPROFIT HOMES FOR THEELDERLY 1. ORS 308.490 provides for special valuation of homes for the elderly. However, this special […]
GLORIETTA BAY LLC v. BENTON CTY. ASSR., TC-MD 090030B (Or.Tax 2-18-2010)
GLORIETTA BAY LLC, Plaintiff, v. BENTON COUNTY ASSESSOR, Defendant. TC-MD 090030B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 18, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns certain real property assessments for the 2006-07 and 2007-08 tax years. The 2008-09 tax year was withdrawn by Plaintiff during a May 13, […]
HERNLEIN v. DEPARTMENT OF REVENUE, TC-MD 101336C (Or.Tax 3-31-2011)
WILLIAM J. HERNLEIN and GERALDINE A. FOXX, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101336C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 31, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed January 20, 2011, asserting Plaintiffs’ Complaint for […]
S D DEV. v. MULTNOMAH CTY. ASSR., TC-MD 091156B (Or.Tax 2-5-2010)
S D DEVELOPMENT LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091156B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 5, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on September 3, 2009, requesting that the Complaint be dismissed. A case management […]
GARRISON v. DEPT. OF REVENUE, 19 OTR 398 (2007)
Michael J. GARRISON, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4796.In the Oregon Tax Court. Decision for Defendant rendered February 21, 2008. Plaintiff (taxpayer) filed a motion for reconsideration of the court’s decision that his appeal was not timely filed because he had not paid the filing fee before the appeal deadline expired. The […]
STILWELL v. DEPT. OF REV., 11 OTR 403 (1990)
James F. STILWELL, Raymond K. Ingold, Arthur P. Nye, Norma Jean Nye, Joan Conway, Arthur McDonough and Francine C. McDonough v. DEPARTMENT OF REVENUE TC 2922In the Oregon Tax Court. July 26, 1990. Taxation — Mode of assessment — Agricultural lands 1. In order to gain farm use assessment, land operated as part of a […]
SIMPSON v. UMATILLA COUNTY ASSESSOR, TC-MD 070587B (Or.Tax 5-2-2008)
DARRELL LEE SIMPSON dba SIMPSON BACKHOE EXC, Plaintiff, v. UMATILLA COUNTY ASSESSOR, Defendant. TC-MD 070587B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 2, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning the real market value (RMV) of certain personal property identified as Account 144550. A trial was held in this matter. Darrell […]
MULTNOMAH FALLS CO. v. COMMISSION, 2 OTR 365 (1966)
MULTNOMAH FALLS CO., INC. v. STATE TAX COMMISSION In the Oregon Tax Court. May 17, 1966. Valuation — Government property — Permittee’s interest 1. The value of the permittee’s interest under ORS 307.060 should be determined by first finding the unrestricted value of the fee as if it were owned by an individual and then […]
TMC OREGON v. WASHINGTON COUNTY ASSESSOR, TC-MD 100395D (Or.Tax 2-28-2011)
TMC OREGON LLC and S R ENTERPRISES LLC, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100395D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 28, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account R523179 (subject property). A trial was held in the Oregon […]
CON-WAY, INC. v. DEPARTMENT OF REVENUE, TC 5003 (Or.Tax 6-28-2011)
CON-WAY, INC. AFFILIATES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 5003.In the Oregon Tax Court. Regular Division, Property Tax. June 28, 2011. ORDER DENYING DEFENDANT’S MOTION TO REQUIRE PAYMENT OF TAX UNDER ORS 305.419 HENRY C. BREITHAUPT, Judge. This matter is before the court on the motion of Defendant (department) to require […]
ASTORIA PLYWOOD CORP. v. DEPT. OF REV., 7 OTR 265 (1977)
ASTORIA PLYWOOD CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 2, 1977. Taxation — Levy and assessment — Valuation — Real property in general 1. In valuing operating property for purposes of ad valorem taxation, the appraiser must look for value as a going concern, rather than salvage value. Evidence — Competency […]
BURR. RESOU. v. JACKSON COUNTY ASSESSOR, TC-MD 100328D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100328D.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 10989025, Lot 106 (subject property). A trial was held in the Oregon […]
MARTINEZ v. DEPARTMENT OF REVENUE, TC-MD 101121D (Or.Tax 2-16-2011)
LILIANA V. MARTINEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101121D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 16, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s proposal to grant Plaintiff partial relief. At the case management conference held November 22, […]
VILLATORO v. DEPT. OF REVENUE, TC-MD 081107D (Or.Tax 8-14-2009)
GREGORIO VILLATORO and LIDIA OROZCO, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081107D.In the Oregon Tax Court. Magistrate Division, Income Tax. August 14, 2009. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s Notice of Proposed Adjustment and/or Distribution, dated August 5, 2008, denying the Working Family Credit and Child […]
McKINNEY v. CROOK COUNTY ASSESSOR, TC-MD 091419B (Or.Tax 3-11-2010)
JAMES McKINNEY and FAITH McKINNEY, Plaintiffs, v. CROOK COUNTY ASSESSOR, Defendant. TC-MD 091419B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 11, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs filed their Complaint on September 15, 2009, challenging Defendant’s omitted property letter dated July 24, 2009, for Account 9046. On February 9, 2010, the court […]
BYLUND v. DEPT. OF REV., 9 OTR 76 (1981)
BYLUND, v. DEPARTMENT OF REVENUE, TELEPROMPTER CORPORATION, Intervenor TC 1297In the Oregon Tax Court. May 18, 1981. Statutes — Construction and operation — Taxation 1. Definitions of real property and personal property in the revenue laws of the state control, for purposes of taxation, whether they conform to definitions used for other purposes or not. […]
WILSONVILLE HEIGHTS ASSOC., LTD. v. DEPT. OF REV., 17 OTR 139 (2003)
WILSONVILLE HEIGHTS ASSOC., LTD., Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4262.In the Oregon Tax Court. Regular Division. Decision for Plaintiff rendered August 7, 2003. Plaintiff appealed the assessed value of a federally subsidized low-income housing project constructed under section 515 of the Housing Act of 1949, 42 USC § 1485 (1990). The court held […]
COLLINS v. COMMISSION, 3 OTR 275 (1968)
HUGH B. AND VIVIAN S. COLLINS v. COMMISSION In the Oregon Tax Court. September 25, 1968. Losses — Deductibility 1. Losses are ordinarily deductible when sustained and must be evidenced by closed and completed transactions, fixed by identifiable events, bona fide and actually sustained during the taxable year. This completed transaction takes place when stock […]
SYMONDS v. DEPT. OF REV., 11 OTR 417 (1990)
Virginia and Clifford SYMONDS v. DEPARTMENT OF REVENUE TC 2949In the Oregon Tax Court. October 3, 1990. Taxation — Income taxes — In general 1. Legislative intent is to make Oregon personal income tax law identical in effect to the Internal Revenue Code. (ORS 316.007.) Taxation — Income taxes — Deductions 2. IRC § 162(a) […]
BAILEY v. DEPARTMENT OF REVENUE, TC-MD 091442C (Or.Tax 5-26-2010)
MARIA D. BAILEY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091442C.In the Oregon Tax Court. Magistrate Division, Income Tax. May 26, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. On September 22, 2009, Plaintiff filed her Complaint challenging Defendant’s Notice of Deficiency Assessment, dated August 25, 2009, for tax year 2008. On March […]
WILSON v. LANE COUNTY ASSESSOR, TC-MD 081165D (Or.Tax 4-27-2009)
JAMES A. WILSON and SHERRY A. WILSON, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 081165D.In the Oregon Tax Court. Magistrate Division, Property Tax. April 27, 2009. Page 1 DECISION This matter is before the court on its own motion to dismiss this case for want of prosecution. A trial was scheduled on April 22, 2009, […]
HENRY v. DEPARTMENT OF REVENUE, TC-MD 080254C (Or.Tax 6-12-2008)
WARREN T. HENRY and MARY E. HENRY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080254C.In the Oregon Tax Court. Magistrate Division, Income Tax. June 12, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiffs appeal the penalty and interest imposed by Defendant on their 2005 state tax liability by notice issued December 3, 2007. Plaintiffs […]
POLLIN v. DEPARTMENT OF REVENUE, 14 OTR 96 (1997)
Harold POLLIN v. DEPARTMENT OF REVENUE TC 3812In the Oregon Tax Court. January 13, 1997 Property taxation — Exemption — Public property 1. Public property is generally exempt from property taxation. ORS 307.090. One exception is when public property is leased to a taxable lessee. ORS 307.110 (1). Property taxation — Leased public property — […]
SMITH COOKIE CO. v. DEPT. OF REV., 8 OTR 10 (1979)
SMITH COOKIE COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 22, 1979. Taxation — Levy and assessment — Valuation — In general 1. Under facts of case, book value did not provide a reasonable estimate of the value of the land or the improvements thereto, since book value fails to account for […]
BRUCE v. WASHINGTON COUNTY ASSESSOR, TC-MD 100183D (Or.Tax 11-3-2010)
DONALD BRUCE PATCHETT REVOC LIV TRUST, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100183D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 3, 2010. Page 1 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 […]
WILSON v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080648C (Or.Tax 9-24-2008)
DAVID R. WILSON and LISA M. WILSON, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080648C.In the Oregon Tax Court. Magistrate Division. September 24, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss Plaintiffs’ appeal for failure to petition the county board of property tax appeals […]
KENT v. DEPT. OF REV., 9 OTR 356 (1983)
KENT et al v. DEPARTMENT OF REVENUE TC 1894In the Oregon Tax Court. October 28, 1983. Constitutional law — Equal protection of law — Constitutionalguarantees in general 1. Court has held procedural due process violated when person’s wages were “frozen” without notice and a prior hearing. Constitutional law — Equal protection of law — Constitutionalguarantees […]
LEDESMA v. DEPT. OF REVENUE, TC-MD 070856D (Or.Tax 2-26-2008)
MARTHA LEDESMA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070856D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 26, 2008. DECISION OF DISMISSAL JILL A. TANNER PRESIDING, Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed as part of its Answer on January 24, 2008, requesting that […]
VENTURE HOLDINGS v. YAMHILL COUNTY ASS., TC-MD 100728B (Or.Tax 12-10-2010)
VENTURE HOLDINGS INC, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, State of Oregon, Defendant-Intervenor. TC-MD 100728B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 10, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed November 16, 2010, requesting that the […]
WASHINGTON CO. ASSESSOR v. JEHOVAH’S WITNESSES, 18 OTR 226 (2005)
WASHINGTON COUNTY ASSESSOR, Plaintiff, v. WEST BEAVERTON CONGREGATION OF JEHOVAH’S WITNESSES, INC., Defendant. No. TC 4708.In the Oregon Tax Court. Preliminary ruling rendered March 22, 2005, amended on May 26, 2005. Trial on other issues October 31 and November 1, 2005. See Washington Co. Assessor II v. Jehovah’s Witnesses, 18 OTR 409 (2006). The parties […]
FIELDS v. DEPARTMENT OF REVENUE, 19 OTR 547 (2009)
Fred W. FIELDS, and Suzanne Fields, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4805.In the Oregon Tax Court. Decision for Defendant rendered February 2, 2009. Plaintiffs (taxpayers) filed a Complaint seeking a declaration with respect to the validity of Oregon statutes that have the effect of subjecting to taxation the interest on bonds of sister […]
McCLAFLIN v. DEPARTMENT OF REVENUE, TC-MD 070844C (Or.Tax 2-11-2008)
BRIANNA McCLAFLIN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070844C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 11, 2008. 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 management conference was scheduled on […]
PEARSALL v. DEPT. OF REVENUE, TC-MD 090841D (Or.Tax 8-20-2009)
JEAN PEARSALL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090841D.In the Oregon Tax Court. Magistrate Division, Tobacco Tax. August 20, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss filed July 6, 2009, as part of its Answer and renewed in […]
MACREADY-SANTOS v. DEPT. OF REVENUE, TC-MD 091436D (Or.Tax 1-8-2010)
DAWN MACREADY-SANTOS and MARIO SANTOS-GARCIA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091436D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 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 want of prosecution. A case […]
HOCHSTEIN v. LANE COUNTY ASSESSOR, TC-MD 070351 (Or.Tax 2-13-2008)
KENNETH HOCHSTEIN and DIANE HOCHSTEIN, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 070351.In the Oregon Tax Court. Magistrate Division, Property Tax. February 13, 2008. DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns the 2006-07 real market value (RMV) of certain residential property, identified as Account 1747433 and more fully described below. A trial was held […]
VILLEGAS v. DEPT. OF REVENUE, TC-MD 081000B (Or.Tax 4-9-2009)
GILBERTO J. VILLEGAS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081000B.In the Oregon Tax Court. Magistrate Division, Income Tax. April 9, 2009. 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. On January 28, […]
WOOLCOTT FAMILY TRUST v. LANE COUNTY ASSR., TC-MD 070597B (Or.Tax 9-12-2008)
WOOLCOTT FAMILY TRUST, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 070597B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 12, 2008. DECISION GRANTING DEFENDANT’S MOTION FOR SUFFICIENCY OF CORRECTION AND DENYING PLAINTIFF’S REQUEST TO REOPEN, TC-MD NO 051007D. JEFFREY S. MATTSON, MAGISTRATE. This appeal concerns a special assessment disqualification and a clerical error that […]
VOGLER v. DEPT. OF REVENUE, 4 OTR 334 (1971)
H. C. VOGLER, JR. and PEARL VOGLER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 8, 1971. Trial had September 30, 1970, in Harney County Courthouse, Burns, Oregon. Wendell Gronso, Cramer Gronso, Burns, represented plaintiffs. Alfred B. Thomas, Assistant Attorney General, Salem, represented defendant. Decision for plaintiffs rendered March 8, 1971. Petition for […]
BISHOP v. DEPT. OF REV., 13 OTR 472 (1996)
Gary R. and Kaelyn BISHOP v. DEPARTMENT OF REVENUE TC 3832In the Oregon Tax Court. April 24, 1996. Income taxation — Nonresidents — Partnership interests —Situs 1. A general partnership interest has a situs in Oregon. Therefore, a nonresident is subject to taxation on income derived from a general partnership interest. ORS 316.127. Income taxation […]
OREGON BROADCASTING v. DEPT. OF REV., 7 OTR 379 (1978)
OREGON BROADCASTING COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 20, 1978. Taxation — Levy and assessment — Valuation — Matters considered 1. “Highest and best use” is that reasonable and probable use of the land that will support the highest present value, as defined, as of the effective date of the […]
MED. MKT. v. DEPT. OF REV., TC-MD 091538C (Or.Tax 3-26-2010)
MEDITERRANEAN MARKET, INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon Defendant. TC-MD 091538C.In the Oregon Tax Court. Magistrate Division, Other Tobacco Products Tax. March 26, 2010. DECISION DAN ROBINSON, Magistrate. Plaintiff appealed Defendant’s assessments for unpaid tobacco products taxes for the first, third, and fourth quarter 2005, the first through third quarters of 2006, […]
PERRINE v. CLACKAMAS COUNTY ASSESSOR, TC-MD 081028B (Or.Tax 12-11-2008)
TERRIL PERRINE and KAREN PERRINE, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 081028B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 11, 2008. Page 1 DECISION JEFFREY S. MATTSON, MAGISTRATE. A case management conference was held on November 26, 2008. Terril Perrine (Perrine) participated for Plaintiffs. Appearing for Defendant were Jim Rubbelke and Joe […]
McMAHON v. COMMISSION, 2 OTR 15 (1964)
McMAHON v. STATE TAX COMMISSION In the Oregon Tax Court. July 7, 1964. Capital gains — Trade or business — Construction 1. The statutory language — “Real property used in trade or business” is a term of art. ORS 316.408(2). Statutes — Construction — Meaning of language — Federal interpretation 2. Federal interpretation of like […]
THOMPSON v. DEPT. OF REV., 7 OTR 421 (1978)
FRANK THOMPSON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 19, 1978. Taxation — Levy and assessment — Special assessment — Timber 1. ORS 321.750(1) does not affect the computation of the adjustment tax imposed when forest land is classified under the Optional Tax Act. It only defines those taxpayers who will be […]
RIVERA v. DEPARTMENT OF REVENUE, 16 OTR 60 (2002)
VICTORIO C. RIVERA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, and JOHN A. KITZHABER, M.D., Governor and Chief Executive Officer of the State of Oregon, Defendants. No. 4573.In the Oregon Tax Court. Decision for Defendants rendered August 1, 2002. Plaintiff appealed from a Magistrate Division Decision claiming that the magistrate had abused her judicial […]
POWER RESOURCES COOPERATIVE v. DEP. OF REV., 14 OTR 479 (1998)
POWER RESOURCES COOPERATIVE v. DEPARTMENT OF REVENUE. TC 4032.In the Oregon Tax Court. Decided July 31, 1998. PROPERTY TAXATION — EXEMPTIONS — LEASES TO TAXABLE ENTITIES — EXCEPTIONS 1. Property owned by the government but held by a taxable entity under a lease or other interest not amounting to fee simple can be assessed at […]
JOHNSON v. DEPT. OF REVENUE, TC-MD 091183B (Or.Tax 12-15-2009)
SHARON K. JOHNSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091183B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 15, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain personal income tax matters for the 2008 tax year. At issue is the calculation of an Earned Income Credit (EIC). A […]
HYSTER COMPANY v. DEPT. OF REV., 4 OTR 351 (1971)
HYSTER COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 31, 1971. Free port statute — In transit 1. A taxpayer claiming exemption under Oregon’s free port statutes must affirmatively show that the claimed property is in transit through this state and meets all the qualifications set forth in the statute. (ORS 307.810 […]
SEIFERT v. DEPARTMENT OF REVENUE, 14 OTR 401 (1998)
Paul F. SEIFERT and Judy A. Seifert v. DEPARTMENT OF REVENUE. TC 4305.In the Oregon Tax Court. Decision for Defendant rendered November 3, 1998. PROPERTY TAXATION — CLERICAL ERROR — CORRECTION 1. ORS 311.205(1)(a) permits the correction of a clerical error when the information necessary to make the correction is contained in the assessor’s records. […]
CIRKOVIC v. LANE COUNTY ASSESSOR, TC-MD 101298B (Or.Tax 5-5-2011)
G. H. CIRKOVIC and REBECCA CIRKOVIC, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 101298B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 5, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiffs filed their Complaint on December 2, 2010, requesting a “[r]efund of interest and discount, $143.55 + $75 fee for filing appeal.” (Ptfs’ […]
PRESTWOOD v. DESCHUTES COUNTY ASSESSOR, TC-MD 080268B (Or.Tax 7-15-2009)
JAMES PRESTWOOD and KATHI PRESTWOOD, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 080268B.In the Oregon Tax Court. Magistrate Division, Property Tax. July 15, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning the assessment of certain real property, identified as Account 104156, for the 2007-08 tax year. Plaintiffs seek a reduction in real market value […]
THEDA v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100361C (Or.Tax 7-23-2010)
RONALD T. THEDA and SANDY KAE HANSON, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100361C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 23, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. This matter is before the Court on Defendant’s Motion to Dismiss (Motion) Plaintiffs’ valuation appeal for the 2009-10 tax year. Defendant’s motion was […]
RASCHIO v. CLACKAMAS COUNTY ASSESSOR, TC-MD 110172C (Or.Tax 9-8-2011)
RONALD v. RASCHIO, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 110172C.In the Oregon Tax Court. Magistrate Division, Property Tax. September 8, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss Plaintiff’s appeal for failure to comply with the court’s August 25, 2011, Order requiring Plaintiff […]
EMAMI v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080594D (Or.Tax 12-18-2009)
DAVID EMAMI, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080594D and 090680D.In the Oregon Tax Court. Magistrate Division, Property Tax. December 18, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s determination of real market value for property identified as Account 00258517 for tax years 2007-08 and 2008-09. A trial was held September 29, […]
HOUT v. DEPARTMENT OF REVENUE, 15 OTR 299 (2001)
NEAL A. HOUT, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and YAMHILL COUNTY, Intervenor-Defendant. TC 4484In the Oregon Tax Court. January 23, 2001 Prior to being sold, Plaintiff’s property was disqualified from special farm use assessment. Consequently potential additional taxes were to be added as a notation to the next general property tax roll. As a […]