Category: Oregon Tax Court Opinions

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 […]

PORTLAND GENERAL ELECTRIC COMPANY, an Oregon corporation v. DEPARTMENT OF REVENUE and MORROW COUNTY TC 3202In the Oregon Tax Court. October 21, 1992. Tax Court — Jurisdiction 1. When a complaint raises a question of law arising under a tax law of the state, the Tax Court has jurisdiction. ORS 305.410. Property taxation — Refund […]

Laurel Ann CURTIS, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4222.In the Oregon Tax Court. Regular Division. Decision for Defendant, rendered June 30, 2004. Plaintiff appealed an opinion and order of the Department of Revenue (the department) dated August 8, 1997, that was issued prior to the creation of the Magistrate Division of the Oregon […]

SHILO INN PORTLAND/205, LLC, Petitioner, v. MULTNOMAH COUNTY, CITY OF PORTLAND, and PORTLAND DEVELOPMENT COMMISSION, Respondents, and DEPARTMENT OF REVENUE, State of Oregon, Intervenor. TC 4370.In the Oregon Tax Court. July 28, 1999. Petitioner sought a declaration that the taxes on its property, located in an urban renewal area, exceeded the limits imposed by Article […]

PORTLAND CANNING COMPANY v. STATE TAX COMMISSION In the Oregon Tax Court. June 29, 1964. Administrative law — Commission’s supervisory power — In general 1. When the Commission exercises its supervisory powers over the assessed value of one taxpayer’s property, it is functioning in a quasi-judicial capacity. Administrative law — Due process — Opportunity to […]

Lal SIDHU and MS Market, Inc., Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. (TC 4757).In the Oregon Tax Court. January 24, 2007. Plaintiffs appeal the magistrate’s determination that their appeal was untimely filed, claiming that Defendant is estopped from asserting that the appeal was untimely because Defendant misled them as to the deadline for filing […]

LINDAU et al v. DEPARTMENT OF REVENUE TC 1936In the Oregon Tax Court. July 25, 1985. Taxation — Income taxes — Power to impose 1. ORS 316.067 (now ORS 316.680) allows tax-free treatment of certain benefits under a retirement system established by the United States, this state or any municipal corporation or political subdivision of […]

OREGON-WASHINGTON PLYWOOD CO. v. STATE TAX COMMISSION In the Oregon Tax Court. March 1, 1965. Deductions — Interest — Loan proceeds lent to stockholders at no interest — Effect of regulation disallowing 1. ORS 317.260 allows a deduction for all interest paid on indebtedness. The statute does not contain any restrictions. Reg. 7.260 disallowing interest […]

CRYSTAL COMMUNICATIONS, INC., C.G. McKeever, Myra McKeever, James E. Bryant, Camella L. Ryan, and Erica Pinna, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4769.In the Oregon Tax Court. Decision for Defendant rendered December 10, 2008. Plaintiffs (taxpayers) were shareholders in Crystal Communications, Inc. (Crystal) an Oregon corporation organized as an S corporation under the Internal […]

NEW TESTAMENT BAPTIST CHURCH INC., aka First Baptist Church of Coburg v. DEPARTMENT OF REVENUE TC 2335In the Oregon Tax Court. August 1, 1986. Taxation — Exemptions — Statutory provisions 1. Reliance on misinformation may not rise to the standards required by estoppel but can constitute “good and sufficient cause” for failing to comply with […]

Mary Diane SAVAGE, David H. Craig, Earl D. McGinty, Judy McGinty Richard D. Smith and Lawrence F. Lear v. Richard A. MUNN and Department of Revenue, Don McINTIRE and Thomas P. Dennehy, Intervenors, Henry KANE, Intervenor TC 3075In the Oregon Tax Court. March 13, 1992. Tax court — Jurisdiction 1. Because Article XI, section 11b, […]

CENTRAL ELECTRIC COOPERATIVE, INC. v. DEPARTMENT OF REVENUE TC 3273In the Oregon Tax Court. April 9, 1993. Gross revenue tax — Deductions 1. Because deductions, like exemptions, are strictly construed, a taxpayer must clearly bring itself within the terms of the statute. Gross revenue tax — Deduction 2. If a payment is not for the […]

WEST OREGON ELECTRIC COOP. v. STATE TAX COMMISSION In the Oregon Tax Court. November 12, 1965. Valuation — Economic obsolescence 1. Where the county assessor allows a 25% discount to all commercial buildings because the town was a depressed economic area the taxpayer’s commercial building is entitled to the same consideration. Trial had in Columbia […]

Batherine FEATHER v. DEPARTMENT OF REVENUE TC 3297In the Oregon Tax Court. January 28, 1993. Statutory construction 1. The court held that the phrase “Oregon Indian reservation” means the land within the boundaries after any amendments by Congress, not the original boundaries. Submitted by Stipulation. Batherine Feather appeared pro se. Ted E. Barbera, Assistant Attorney […]

BENJAMIN FRANKLIN SAVINGS AND LOAN ASSOCIATION v. DEPARTMENT OF REVENUE UNITED STATES NATIONAL BANK OF OREGON v. DEPARTMENT OF REVENUE FAR WEST FEDERAL BANK v. DEPARTMENT OF REVENUE AMERICAN SAVINGS AND LOAN ASSOCIATION v. DEPARTMENT OF REVENUE FIRST INTERSTATE SERVICES v. DEPARTMENT OF REVENUE TC 2697 TC 2698 TC 2699 TC 2700 TC 2701In the […]

D. R. JOHNSON LUMBER COMPANY, dba Prairie Wood Products, and Strawberry Mountain Power Company, an Oregon corporation, and The Jody Johnson Trust, an Oregon Partnership, dba Co-Gen Company and Co-Gen II, v. DEPARTMENT OF REVENUE TC 3237In the Oregon Tax Court. May 3, 1993. Property taxation — Centrally assessed utility 1. The court considers all […]

Phillippe and Bonnie GIRARDET, dba Girardet Wine Cellars v. DEPARTMENT OF REVENUE and DOUGLAS COUNTY ASSESSOR, Intervenor TC 3510In the Oregon Tax Court. February 9, 1994. Special Farm Use Assessment 1. While ORS 215.213 and ORS 215.283 indicate what uses are possible in an exclusive farm use zone, they do not provide a clear basis […]

Roy MILLER v. DEPARTMENT OF REVENUE and DESCHUTES COUNTY ASSESSOR, Intervenor TC 3934In the Oregon Tax Court. April 22, 1997 Tax Court — Jurisdiction — Property taxes 1. Property taxes within the jurisdiction of the Tax Court are typically imposed ad valorem by taxing districts or governmental units under specific state statutes. The statutes determine […]

PARKS WESTSAC L.L.C., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4366.In the Oregon Tax Court. September 28, 1999. Plaintiff claimed it was aggrieved when the assessor increased the real market value on the assessment records instead of carrying over an adjudicated value as required by ORS 309.115(1). The court held that as […]

BOARD OF PUBLICATIONS OF METHODIST CHURCH v. STATE TAX COMMISSION In the Oregon Tax Court. July 8, 1963. Statutes — Construction — Exemption — Exclusively 1. In the statute granting exemption to corporations operated exclusively for religious purposes, the word exclusively means primarily. Exemptions — Religious — Federal rule 2. Under the federal law, religious, […]

DON CORN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 3, 1978. Taxation — Levy and assessment — Valuation — Particular real property 1. The need to acquire an access easement reduces the subject lot’s appeal and value in comparison to other lots for which such an easement would not be required. Taxation […]

OREGON STAMP SOCIETY v. STATE TAX COMMISSION In the Oregon Tax Court. February 21, 1963. Exemptions — Charitable or benevolent — In general 1. To constitute an exemption under the heading of literary or scientific, the primary benefit must go toward the propagation of good literature or the promotion of science rather than to an […]

GUNDERSON BROS. ENGINEERING CORP. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 21, 1973. Ad valorem taxation — Personal property — “Free port” exemption 1. The Free Port Act was not intended to provide an exemption for goods shipped into Oregon for the purpose of manufacturing them into a finished product in Oregon. […]

Karl E. NEUPERT, David A. Neupert, John F. Neupert, Peter M. Neupert and Ann Neupert Durfee v. DEPARTMENT OF REVENUE and CLATSOP COUNTY, Intervenor TC 3784In the Oregon Tax Court. December 7, 1995. Property taxation — Assessment — Real market value 1. Real property must be assessed at 100 percent of its real market value. […]

Hugh Richard WHITE and Elizabeth Busch White v. DEPARTMENT OF REVENUE TC 4085In the Oregon Tax Court. May 20, 1998 Income tax — Domicile — Necessary elements 1. Generally, three elements are necessary to establish domicile: (1) the person must establish a residence in another place; (2) form an intent to abandon the old domicile; […]

ERICKSON v. STATE TAX COMMISSION In the Oregon Tax Court. May 13, 1964. Timber tax — Reforestation lands — Removal of timber 1. Before the owner of reforestation lands may remove timber, he must obtain a permit under ORS 321.310 which establishes the unit value of the timber to be removed and upon removal, the […]

INTERNATIONAL HEALTH LIFE INSURANCE COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 8, 1973. Consolidated returns — Departmental discretion 1. Where all the necessary criteria are met, it is within the discretion of the Department of Revenue to determine whether consolidation of corporate excise tax returns is required. Consolidated returns — Calculation […]

Joseph GALL, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. (TC 4767).In the Oregon Tax Court. November 22, 2006. Plaintiff appeals the 2005-06 property tax assessment on his manufactured home, arguing (1) that ORS 446.525 sets the maximum amount of tax at $6, (2) that taxation of the property violates the United States Constitution, and (3) […]

Danny G. SAGE, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. (TC-MD 060574C).In the Oregon Tax Court. June 5, 2007. Page 420 Trial was held by telephone November 9, 2006. Danny G. Sage, Plaintiff, argued the cause pro se. Page 421 Allen Schweigert, Auditor, Department of Revenue, argued the cause for Defendant (the department). Decision rendered […]

MULTNOMAH COUNTY v. DEPARTMENT OF REVENUE Intervenor: THETA EPSILON BUILDING ASSOCIATION In the Oregon Tax Court. January 10, 1978. Statutes — Construction and operation — Meaning of language — Particular words and phrases 1. “Fraternal” is a widely used word and may be used in argument to cloud the meaning of “fraternity.” In ORS 307.460(3) […]

JOSEPH W. FREEMAN and Geraldine G. Freeman, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4476In the Oregon Tax Court. November 14, 2000 Plaintiffs sold their partnership and incurred long-term capital gain. In a later tax year, Plaintiffs incurred a loss arising from that previous partnership sale. Plaintiffs claimed that the previous tax year’s partnership sale […]

Lowell E. PATTON, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4621.In the Oregon Tax Court. Motions for Reconsideration decided April 21, 2005. Plaintiff (taxpayer) and Defendant Department of Revenue (the department) filed motions for reconsideration asking the court to revisit its earlier order in this case. Taxpayer contends that attorney fees under ORS 20.105 […]

LEWIS CLARK COLLEGE v. COMMISSION In the Oregon Tax Court. February 1, 1968. Service by mail — Filing time commences 1. The 60-day period for filing in the Tax Court begins at the time the order of the commission has been served. ORS 306.805 states that orders of the commission shall be served by mailing. […]

R. H. NOYES, JR. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 30, 1978. Taxation — Levy and assessment — Review, correction, or setting aside of assessment — Proceedings by board — Rendition, form and requisites of decision 1. ORS 309.110 requires the county board of equalization to give its orders in writing. […]

JOHNSON et al v. DEPARTMENT OF REVENUE TC 1790In the Oregon Tax Court. March 18, 1983. Easements — Covenant operating as a grant 1. Declaration of covenants between plaintiffs and tenant-owners, resulting in reciprocal access and parking, were in essence the granting of easements. Easements — Covenant operating as a grant 2. A landowner whose […]

THE COCA COLA COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 25, 1974. U.S. Constitution — Extraterritorial taxation 1. Once a corporation is found to be doing business both within and without a state, general allegations of extraterritoriality are satisfied. U.S. Constitution — Due process clause — Taxation 2. Apportionment by formula […]

SIMPSON TIMBER COMPANY v. DEPARTMENT OF REVENUE TC 3651In the Oregon Tax Court. June 29, 1995. Business income — Unitary business 1. If delay compensation is business income, it is not allocable to the state from which the income arises, but must be apportioned by formula. ORS 314.615. Unitary business 2. The basis for Oregon […]

COLLIER CARBON CHEMICAL CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 5, 1972. Exemptions — Commercial facilities under construction — Legislative intent 1. The legislature, in using the term “structure” in ORS 307.330, contemplated the situation in which a plant designed for a very specific use and not adaptable for any other […]

Charles C. HAYNIE and Sandra E. Haynie, Plaintiffs, v. DEPARTMENT OF REVENUE, and HOOD RIVER COUNTY ASSESSOR, Defendants. No. TC 4790In the Oregon Tax Court. Decision for Defendants rendered July 28, 2008. Plaintiffs (taxpayers) appeal the Defendant’s (the department) assessed value of their property for the 2006-07 year resulting from the expiration of the 15-year […]

Laurel Ann CURTIS, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4765.In the Oregon Tax Court. Decision rendered August 23, 2006. In response to Plaintiff’s complaint, Defendant filed a Motion to Dismiss. Plaintiff made no response. Before the court issued a ruling on the motion, Defendant filed another motion, entitled Motion to Dismiss in which […]

Robert L. ERICKSON and Annbrit M. Erickson, Plaintiffs, and ALVORD-TAYLOR, INC., Intervenor-Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and LANE COUNTY ASSESSOR, Intervenor-Defendant. TC 4587.In the Oregon Tax Court. Regular Division. Order granting Defendant and Intervenor-Defendant’s Cross-Motions For Summary Judgment and denying Intervenor-Plaintiff’s Motion For Summary Judgment rendered February 11, 2004. Plaintiffs appeal from a Magistrate […]

MULLENAUX et al v. STATE OF OREGON, by and through the OREGON DEPARTMENT OF REVENUE TC 1591In the Oregon Tax Court. December 4, 1981. Administrative law — Review — Exhaustion of administrativeremedies Taxation — Assessment — Judicial review 1. Exhaustion of administrative remedies requires that a party not only initiate statutorily prescribed administrative procedures, but […]

THOMAS CREEK LUMBER LOG COMPANY, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4730.In the Oregon Tax Court. Decision for Plaintiff rendered June 7, 2006. Plaintiff (taxpayer) appealed the assessed value of a wood chip processing plant and the property on which it is located for tax year 1999-2000. Unsatisfied with the results of his appeal […]

Leon G. RHODES, Assessor of Josephine County, Oregon v. DEPARTMENT OF REVENUE TC 3058In the Oregon Tax Court. April 8, 1991. Taxation — Valuation — Matters considered 1. A recent arm’s-length sale, while not conclusive of market value, is very persuasive. Taxation — Valuation — Market value and sale price 2. Market value is the […]

PORTLAND GENERAL ELECTRIC COMPANY v. DEPARTMENT OF REVENUE TC 2542In the Oregon Tax Court. September 8, 1988. Taxation — Income tax — Gains and profits from sales orexchanges 1. IRC § 168(f)(8)(1981) provided for “Safe Harbor Leasing,” allowing one company to use a lease in form only to transfer its tax benefits to another taxpayer. […]

ASTORIA PLYWOOD CORP. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 29, 1970. True cash value — Plywood manufacturing plant — Evidence 1. Evidence supported reduction of valuation of plywood plant from that found by the Department of Revenue. Trial had April 8, 1970, in Clatsop County Courthouse, Astoria, Oregon. Lawrence M. Dean, […]

CHARLES M. AND GERALDINE V. CRESS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 31, 1970. Domicile — Acquisition — Elements 1. To acquire a domicile two essentials must exist: (1) fixed habitation or abode in particular place; and (2) intention to remain there permanently and indefinitely. Domicile — Wife’s same as husband’s […]

U.S. BANCORP AND SUBSIDIARIES, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4531.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered October 16, 2003. Plaintiff (taxpayer) appealed notices of deficiency (NODs) for its corporate excise tax returns for the years 1988, 1989, and 1992 in the Magistrate Division. Following a partial decision in the […]

BASIC AMERICAN FOODS et al v. DEPARTMENT OF REVENUE TC 2406In the Oregon Tax Court. December 14, 1987. Taxation — Income taxes — Validity of statutes — Residenceand source of income 1. PL 86-272 (15 U.S.C. § 381) prohibits a state or political subdivision from imposing a net income tax “if the only business activities […]

RUNNING et al v. DEPARTMENT OF REVENUE TC 2247In the Oregon Tax Court. March 4, 1985 Taxation — Review, correction or setting aside of assessment 1. Upon discovery of error, the assessor’s statutory authority limited correction to the current year plus two prior years. Taxation — Scope and extent of relief 2. Taxpayer’s have a […]

The GOLDEN WRIT OF GOD v. DEPARTMENT OF REVENUE TC 1897In the Oregon Tax Court. December 28, 1984. Taxation — Exemptions — Restrictions on exemptions 1. ORS 307.130 grants tax exemption “only to such real or personal property * * * as is actually * * * used in the * * * charitable * […]

CHRISTIANSON v. STATE TAX COMMISSION In the Oregon Tax Court. September 25, 1964. Statutes — Construction — Ambiguity required 1. Unless the statute is ambiguous, the court may not depart from the plain meaning to construe it. Capital gains and losses — Qualifying investment 2. A personal residence is a qualifying investment under ORS 316.414. […]

JOHNSON v. DEPARTMENT OF REVENUE TC 2297 and 2298In the Oregon Tax Court. October 21, 1985. Income taxes — Assessment, payment and enforcement —Assessment in general 1. In a case of failure to file a return, the Department of Revenue is mandated to determine tax “to the best of its information and belief.” ORS 305.265(9). […]

Kurt E. FREITAG and Rita H. Schaefer, Plaintiff’s, v. DEPARTMENT OF REVENUE, Defendant, and LINCOLN COUNTY ASSESSOR, Intervenor. No. (TC 4764).In the Oregon Tax Court. January 23, 2007. Plaintiff’s appeal their 2004-05 real market value. At trial, Plaintiff’s produced no witnesses nor presented any testimony, instead intending to rely on direct examination of Intervener’s witness. […]

Joseph B. and Jodi M. HINES v. DEPARTMENT OF REVENUE ASSESSOR OF WASCO COUNTY Intervenor TC 3119In the Oregon Tax Court. November 14, 1991. Property valuation — Effect of zoning restrictions 1. When the subject property is subject to special zoning and conditional uses, comparable properties used in valuing the subject property should contain similar […]

Edward W. AMERAL v. DEPARTMENT OF REVENUE TC 3970In the Oregon Tax Court. December 3, 1996 Tax Court procedure — Burden of proof 1. In Tax Court cases, the plaintiff has the burden of proof. Property taxation — Special assessment — Farmland 2. In determining whether property qualifies for special assessment as farmland, the statutes […]

Victor M. MASSE, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4673, 4674.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered April 21, 2005. Plaintiff (taxpayer) failed to appear at the trial scheduled for two consolidated cases. Defendant Department of Revenue (the department) elected to proceed to trial on both cases. The court […]

Ralph J. SCHOEGJE v. DEPARTMENT OF REVENUE TC 2938In the Oregon Tax Court. October 18, 1990. Taxation — Valuation — Market value and sale price 1. The best evidence of market value of property is the sale price. Taxation — Replacement cost; depreciation 2. Depreciated cost is only a substitute measure of market value. Trial […]

ALLIED TIMBER COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 29, 1980. Dismissal and nonsuit — Motion for dismissal or nonsuit 1. A motion to dismiss, pursuant to ORCP Rule 21 A, replacing former demurrer, admits as true all the facts and reasonable inferences therefrom to be found in the complaint. Setoff […]

KING ESTATE WINERY, INC., an Oregon Corporation v. DEPARTMENT OF REVENUE TC 3939In the Oregon Tax Court. April 3, 1997 Property taxation — Personal property — Exemption — Farmmachinery and equipment 1. The legislature intended special assessment of farmland to be consistent with the exemption of farm machinery and equipment. If land qualifies for special […]