SCOTT T. KOOPMAN and KATHLEEN A. KOOPMAN, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 060639D.In the Oregon Tax Court. Magistrate Division, Income Tax. March 20, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appealed Defendant’s Notice of Deficiency Assessment for tax year 2003. Plaintiffs’ appeal was held in abeyance pending Plaintiffs’ appeal […]
Category: Oregon Tax Court Opinions
GONZALEZ v. DEPARTMENT OF REVENUE, TC-MD 080033B (Or.Tax 4-7-2008)
MARIA GONZALEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080033B.In the Oregon Tax Court. Magistrate Division, Income Tax. April 7, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case management conference was scheduled […]
BOHNERT ET AL v. COMMISSION, 3 OTR 423 (1969)
BOHNERT v. COMMISSION, DUNN v. COMMISSION, HIGINBOTHAM v. COMMISSION In the Oregon Tax Court. May 9, 1969. Constitutional law — Uniformity of taxation 1. Relative, not absolute, uniformity of assessment is required by the Oregon Constitution. Constitutional law — Uniformity of taxation 2. Mere inequality of valuation does not contravene constitutional provisions. Arbitrary and systematic […]
HERNANDEZ v. DEPARTMENT OF REVENUE, TC-MD 100172C (Or.Tax 6-28-2010)
GUSTAVO A. HEREDIA HERNANDEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100172C.In the Oregon Tax Court. Magistrate Division, Income Tax. June 28, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed certain adjustments Defendant made to his 2005 Oregon return. The court held an initial proceeding in the matter May 3, […]
FRED MESSERLE SONS, INC. v. DEPT. OF REV., 8 OTR 413 (1980)
FRED MESSERLE SONS, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 29, 1980. Zoning and planning — Validity — Conformity to enabling statute 1. The District Attorney is statutorily mandated to review county’s zoning ordinance to determine if proposed farm use zone conforms to enabling statute. Zoning and planning — Modification and […]
DONAHUE v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110242C (Or.Tax 11-23-2011)
JAKE DONAHUE, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110242C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 23, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the tax year 2010-11 real market value (RMV) of certain real property identified in the assessor’s records as Account R575139. The appeal is timely from an order […]
RIGAS MAJA, INC. v. DEPT. OF REV., 12 OTR 471 (1993)
RIGAS MAJA, INC., an Oregon nonprofit corporation v. DEPARTMENT OF REVENUE TC 3300In the Oregon Tax Court. June 21, 1993. Property taxation — Charitable exemption 1. An organization need not be universal to qualify as a charity. The fact that an adult foster care facility is limited either by design or practice to a particular […]
THE TICHININ LIVING TRUST v. DESCHUTES, TC-MD 100096D (Or.Tax 10-11-2010)
THE CYNTHIA E. TICHININ LIVING TRUST, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100096D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 11, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Assessment Correction for property identified as Account 138073, dated December 21, 2009, for tax year 2009-10. Telephone oral argument […]
SHEIKH v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110224C (Or.Tax 12-14-2011)
ZARYAB Y. SHEIKH, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110224C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 14, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the real market value (RMV) of certain real property identified in the assessor’s records as Account R282584 for the 2010-11 tax year. Trial in the matter […]
LA POINTE’S v. DEPT. OF REVENUE, 4 OTR 512 (1971)
LA POINTE’S, INC. v. DEPT. OF REVENUE In the Oregon Tax Court. September 7, 1971. Personal property — Appraisal methods 1. ORS 308.205 does not empower the department to disqualify a procedure which patently should result in a determination of true cash value, substituting a procedure which, basically, is an accounting practice designed to reflect […]
CHILBERG HANKINS v. LANE CTY. AS., TC-MD 100276D (Or.Tax 2-3-2011)
CHILBERG HANKINS dba Hidden Meadows, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100276D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 3, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of a manufactured home (subject property) identified as Account 4198766. A trial was held in the Oregon Tax […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090744D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090744D.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 04300, [1] for tax year 2008-09. […]
LEBOW v. DEPT. OF REV., 10 OTR 53 (1985)
LEBOW v. DEPARTMENT OF REVENUE CHAMPION INTERNATIONAL, INC., Intervenor TC 2171In the Oregon Tax Court. April 18, 1985. Taxation — Mode of assessment — Replacement cost 1. Replacement cost used, a calculation of the cost of obtaining used property to perform the same function, is used primarily to appraise industrial machinery and equipment. Taxation — […]
POTTER v. DEPT. OF REV., 11 OTR 423 (1990)
Irving W. and Arlene S. POTTER v. DEPARTMENT OF REVENUE TC 2951In the Oregon Tax Court. October 10, 1990. Statutes — Express retrospective provisions 1. The general rule is that, statutes will not be applied retroactively in the absence of an express intent. Statutes — Construction and operation — Intention oflegislature 2. Rules of statutory […]
WYNNE v. LINCOLN COUNTY ASSESSOR, TC-MD 080231C (Or.Tax 9-18-2008)
KATRINA WYNNE, Plaintiff, v. LINCOLN COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 080231C.In the OREGON Tax Court MAGISTRATE Division, Property Tax. September 18, 2008. ORDER DAN ROBINSON, Magistrate. This matter is before the court on Defendants’ motion for dismissal (motion) of Plaintiff’s value appeal for the 2003-04 through 2006-07 and 2008-09 […]
YAMHILL CTY. ASSE. v. JOHNSON LIVING TRUST, TC-MD 090697B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090697B.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 […]
BEALL PIPE TANK CORP. v. COMMISSION, 3 OTR 229 (1968)
BEALL PIPE TANK CORP. v. STATE TAX COMMISSION In the Oregon Tax Court. July 8, 1968. Imports — Tax exempt status — “Current operational needs” 1. A formula to determine current operational needs on the basis of length of time required to replenish the manufacturer’s supply from a foreign source was applied to determine the […]
FIRST LOVE MINISTRIES v. DEPT. OF REV., 12 OTR 97 (1991)
FIRST LOVE MINISTRIES v. DEPARTMENT OF REVENUE TC 3061In the Oregon Tax Court. December 4, 1991. Property taxation — Exempt status — Ownership 1. The term ownership” in ORS 307.162 has the same meaning as “owned” in ORS 307.140. Statutory construction 2. Without a provision specific to contract purchasers, the legislature intended “owned” to mean […]
SANTOS v. DEPARTMENT OF REVENUE, TC-MD 100441B (Or.Tax 7-13-2010)
ERNESTO SANTOS and MARIA BOTELLO, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100441B.In the Oregon Tax Court. Magistrate Division, Income Tax July 13, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed as part of its Answer, on the […]
PRESTWOOD v. DESCHUTES COUNTY ASSESSOR, TC-MD 080268B (Or.Tax 8-6-2009)
JAMES PRESTWOOD and KATHI PRESTWOOD, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 080268B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 6, 2009. Page 1 CORRECTED DECISION JEFFREY S. MATTSON, Magistrate. This Corrected Decision is issued to clarify the values of the subject property sustained by the court. The analysis of the court is […]
SMULL FAMILY TRUST v. POLK COUNTY ASSR., TC-MD 090830B (Or.Tax 1-8-2010)
SMULL FAMILY TRUST, Plaintiff, v. POLK COUNTY ASSESSOR, Defendant. TC-MD 090830B.In the Oregon Tax Court. Magistrate Division, Property Tax. January 8, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals Defendant’s Notice of Disqualification, dated February 25, 2009, for tax years 2005-06 through 2008-09. A trial was held at the Oregon Tax Court on […]
DECKER v. DEPT. OF REV., 13 OTR 443 (1996)
Stanley L. DECKER v. DEPARTMENT OF REVENUE TC 3810In the Oregon Tax Court. February 16, 1996. Property taxation — Omitted property — Valuation judgment 1. Appraising omitted property for the purpose of determining a value to put on the tax roll does not constitute an impermissable use of valuation judgment under ORS 311.205(1)(b), Trial was […]
OLEJKO v. DEPARTMENT OF REVENUE, 14 OTR 232 (1997)
Mitchell J. OLEJKO and Jill Wolcott v. DEPARTMENT OF REVENUE TC 4069In the Oregon Tax Court. July 25, 1997 Taxation — Federal revenue tax law 1. Generally, Oregon follows federal income tax laws. Taxation — Partnerships 2. Partnerships are not taxed as entities, but are treated as conduits for income which is taxed to the […]
PRONGHORN INVESTORS v. DESCHUTES COUNTY, TC-MD 070326D (Or.Tax 5-22-2008)
PRONGHORN INVESTORS LLC, an Oregon limited liability company, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 070326D.In the Oregon Tax Court. Magistrate Division, Property Tax. May 22, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the real market value of its property, identified as Account 251126, for tax year 2006-07. A trial was held in […]
LAKE v. LANE COUNTY, 13 OTR 194 (1994)
Jerry LAKE, Thelma J. Lake et al v. LANE COUNTY TC 3309In the Oregon Tax Court. November 10, 1994. Property taxation — Constitutional requirements andrestrictions 1. Article XI, section 11b, of the Oregon Constitution, limits the amount of taxes that may be imposed on property. Section 11b(2)(b) defines a tax as any charge imposed by […]
JOHNSON v. DEPT. OF REV., 10 OTR 218 (1985)
JOHNSON et al v. DEPARTMENT OF REVENUE TC 1981 and 1983In the Oregon Tax Court. August 16, 1985. Taxation — Mode of assessment — Statutory provisions 1. If the owner elects ORS 308.411 the owner shall not “be entitled to introduce evidence relating to the use of the income approach or the allowance of functional […]
FISHER v. DEPARTMENT OF REVENUE, TC-MD 081038C (Or.Tax 12-12-2008)
STANLEY E. FISHER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081038C.In the Oregon Tax Court. Magistrate Division, Income Tax. December 12, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed Defendant’s $500 penalty, which Defendant imposed because Plaintiff submitted two dishonored tax payments in 2008. The November 24, 2008, case management conference was […]
NORTHWEST TEXTBOOK DEPOSITORY v. DEPT. OF REV., 11 OTR 280 (1989)
NORTHWEST TEXTBOOK DEPOSITORY CO. v. DEPARTMENT OF REVENUE TC 2805In the Oregon Tax Court. September 14, 1989. Taxation — Statutory provisions — Provisions for assessmentand collection 1. The Uniform Division Of Income For Tax Purposes Act (ORS 314.605 to 314.670), apportions income between states by a three factor formula composed of payroll, property and sales. […]
FLUEGEL v. MULTNOMAH CTY. ASSESSOR, TC-MD 110463D (Or.Tax 11-15-2011)
BRETT D. FLUEGEL, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110463D.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 own motion to dismiss this case for lack of prosecution. On October 4, 2011, the court sent […]
DEPARTMENT OF REVENUE v. GUARDIAN MANAGEMENT CORP., 16 OTR 17 (2002)
DEPARTMENT OF REVENUE, State of Oregon, MULTNOMAH COUNTY ASSESSOR, and LANE COUNTY ASSESSOR, Plaintiffs, v. GUARDIAN MANAGEMENT CORPORATION, and WASHINGTON PLAZA OREGON LIMITED, and GUARDIAN MANAGEMENT CORPORATION, and SAMBELT DEVELOPMENT and INVESTMENT CORPORATION, and GUARDIAN MANAGEMENT CORPORATION, and BETA INVESTMENT and DEVELOPMENT CORPORATION, and TWELVE HUNDRED BUILDING LIMITED, and JUNCTION CITY RESIDENTIAL CENTER — TWO […]
JOHNSON v. DEPARTMENT OF REVENUE, 14 OTR 15 (1996)
Jodi M. JOHNSON v. DEPARTMENT OF REVENUE TC 3802In the Oregon Tax Court. July 22, 1996 Income taxation — Credits 1. The Oregon legislature provided a credit against the personal income tax of owners of energy conservation facilities to encourage the construction of renewable energy resources. Income taxation — Credits 2. The term “owned” in […]
GLOVER v. LANE COUNTY ASSESSOR, TC-MD 090192D (Or.Tax 6-3-2009)
BILLY I. GLOVER, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 090192D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 3, 2009. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2008-09 real market value of his property identified as Account 4062434. I. STATEMENT OF FACTS On May 11, 2009, a […]
DOBRA v. DEPARTMENT OF REVENUE, TC-MD 090454B (Or.Tax 12-1-2009)
IRENE T. DOBRA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090454B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 1, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain personal income tax matters for the 2007 tax year. The issue concerns retirement plan contributions that Plaintiff claims were previously taxed […]
MARTIN BROS. v. COMMISSION, 3 OTR 111 (1967)
MARTIN BROS. CONTAINER AND TIMBER PRODUCTS CORP. v. STATE TAX COMMISSION In the Oregon Tax Court. August 11, 1967. Involuntary conversion — Nonrecognition of gain 1. ORS 316.295 allows a nonrecognition of gain on property involuntarily converted into similar property or nonrecognition of gain to the extent that the amount of money realized on the […]
BURRELL v. COMMISSION, 3 OTR 328 (1968)
JAMES H. AND IRENE BURRELL v. COMMISSION ROBERT C. AND ALICE C. BURRELL v. COMMISSION In the Oregon Tax Court. December 5, 1968. Bad debt reserve — Tax-free exchange 1. In a tax-free exchange under ORS 317.213(5) and 316.281(4) the transferor need not restore a bad debt reserve to income where the receivables were transferred […]
NAH-DZUL v. DEPARTMENT OF REVENUE, TC-MD 101237C (Or.Tax 12-1-2011)
RUSSELL NAH-DZUL and FRANCISCA DOMINGUEZ, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101237C.In the Oregon Tax Court. Magistrate Division, Income Tax. December 1, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs appeal Defendant’s Notice of Deficiency Assessment, issued September 14, 2010, denying Plaintiffs’ dependent exemptions claimed for the 2009 tax year. A trial was […]
ELLINGSON LUMBER CO. v. DEPT. OF REV., 8 OTR 273 (1980)
ELLINGSON LUMBER COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 11, 1980. Taxation — Levy and assessment — Special assessment — Timber 1. The forest products harvest tax is a privilege tax upon taxpayers on the harvesting of all merchantable forest products. Statutes — Construction and operation — In general 2. For […]
RUFF v. DEPARTMENT OF REVENUE, TC-MD 080034C (Or.Tax 3-27-2008)
ROBERT W. RUFF, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080034C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 27, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appealed the penalty imposed by Defendant as part of its Notice of Tax Assessment (Assessment Notice) for 2006, issued November 6, 2007. In his […]
J. R. GOLF SERV. v. BENTON COUNTY ASSESSOR, TC-MD 100588B (Or.Tax 4-7-2011)
J. R. GOLF SERVICES, INC. dba The Golf Club of Oregon, Plaintiff, v. BENTON COUNTY ASSESSOR, Defendant. TC-MD 100588B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 7, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of land identified as Account 265466 (subject property.) A trial was held […]
YAMHILL CTY. ASSESSOR v. ABRAMS, TC-MD 090728D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090728D.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 01700, [1] for tax year 2008-09. […]
RICKETTS v. LINCOLN COUNTY ASSESSOR, TC-MD 081050D (Or.Tax 2-3-2009)
GARY HUGH RICKETTS, II and KAREN GAIL RICKETTS, Plaintiffs, v. LINCOLN COUNTY ASSESSOR, Defendant. TC-MD 081050D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 3, 2009. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appealed Defendant’s Notice of Disqualification, dated June 25, 2008. On November 21, 2008, Plaintiffs filed an Application for Requalification […]
HALES v. DEPARTMENT OF REVENUE, TC-MD 101016C (Or.Tax 12-1-2010)
WILLIAM JARED HALES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101016C.In the Oregon Tax Court. Magistrate Division, Income Tax. December 1, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A case management conference […]
ALFARO v. DEPARTMENT OF REVENUE, TC-MD 100080B (Or.Tax 9-29-2010)
JOSE JESUS ALFARO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100080B.In the Oregon Tax Court. Magistrate Division, Income Tax. September 29, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. Plaintiff filed his […]
JOHNSON v. LANE COUNTY ASSESSOR, TC-MD 091598B (Or.Tax 3-10-2010)
BENJAMIN JOHNSON And ANDREA JOHNSON, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 091598B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 10, 2010. DECISION JEFFREY S. MATTSON, Magistrate. This matter is before the court on Plaintiffs’ motion of default (motion), filed January 28, 2008. Plaintiffs’ motion states that Defendant failed to file its Answer […]
WHIPPLE v. DEPT. OF REV., 11 OTR 117 (1988)
Stewart M. and Marcia J. WHIPPLE v. DEPARTMENT OF REVENUE TC 2677In the Oregon Tax Court. December 9, 1988. Taxation — Income taxes — Deductions and exemptions —Credits 1. For federal income tax purposes a taxpayer may elect to claim foreign taxes paid as a credit or as deductible expense. (IRC § 275 (1982).) Taxation […]
MORSE HAYS v. BENTON COUNTY ASSESSOR, TC-MD 100697C (Or.Tax 7-5-2011)
MORSE HAYS L.L.C., Plaintiff, v. BENTON COUNTY ASSESSOR, Defendant. TC-MD 100697C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 5, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the real market value of property identified as Accounts 000111, 021625, 000087, 000129, 000269, 000293, 333274, 000681, 407155, and 000285 (subject property) for tax year […]
CASANOVA v. DEPT. OF REVENUE, TC-MD 091196B (Or.Tax 1-7-2010)
WILLIAM CASANOVA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091196B.In the Oregon Tax Court. Magistrate Division, Withholding Tax. January 7, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed July 24, 2009, as part of its Answer, requesting that the […]
PORTLAND ADVENTIST HOSPITAL v. DEPT. OF REV., 8 OTR 381 (1980)
PORTLAND ADVENTIST HOSPITAL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 23, 1980. Taxation — Exemptions — Charitable or benevolent institutions and property used for charitable purposes 1. The “charitable use exemption” (ORS 307.130) exempts from taxation that property owned and actually and exclusively occupied or used for charitable work. Levy and assessment […]
REDMOND v. HOOD RIVER COUNTY ASSESSOR, TC-MD 081073C (Or.Tax 2-26-2009)
DENNIS J. REDMOND and MICHELLE D. REDMOND, Plaintiffs, v. HOOD RIVER COUNTY ASSESSOR, Defendant. TC-MD 081073C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 26, 2009. DECISION DAN ROBINSON, Magistrate. Defendant disqualified one acre of Plaintiffs’ property from farm use special assessment for the 2008-09 tax year, and Plaintiffs appealed that determination to this […]
DEPT. OF REV. v. UMATILLA COUNTY, 10 OTR 309 (1986)
DEPARTMENT OF REVENUE v. UMATILLA COUNTY TC 2519In the Oregon Tax Court. November 25, 1983. Taxation — Levy — Notice of levy 1. A tax levy shall not exceed the amount in the budget document published prior to the budget meeting unless the amended budget document is republished. (ORS 294.425.) Taxation — Levy — Requisites […]
DENNY v. DEPARTMENT OF REVENUE, TC-MD 080635B (Or.Tax 10-8-2009)
JAMES DENNY and ANNA M. DENNY, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080635B.In the Oregon Tax Court. Magistrate Division, Income Tax. October 8, 2009. Page 1 DECISION DAN ROBINSON, Magistrate. A trial was held on January 29, 2009. James Denny (Denny) appeared for Plaintiffs. Greg Weddle, Tax Auditor, represented Defendant. Subsequently, […]
RESOLUTION TRUST CORP. v. DEPT. OF REV., 13 OTR 276 (1995)
RESOLUTION TRUST CORPORATION, as Conservator for Far West Federal Savings Bank v. DEPARTMENT OF REVENUE TC 3662In the Oregon Tax Court. May 4, 1995. Administrative law and procedure — Scope of review —Discretion of agency 1. All corrections or changes made under ORS 306.115 are made by virtue of the authority conferred in the statute, […]
GLENN v. CITY OF BOARDMAN, 14 OTR 291 (1998)
F.E. GLENN v. THE CITY OF BOARDMAN TC 4210In the Oregon Tax Court. April 10, 1998 Property taxation — Annexation — Assessment roll 1. ORS 308.225 instructs the assessor, when preparing the assessment roll, to disregard annexations if the description and map are not filed in final approved form by March 31. Property taxation — […]
CRAIG v. CLACKAMAS COUNTY ASSESSOR, TC-MD 101133C (Or.Tax 2-16-2011)
EDNA L. CRAIG and JULIE WIDBY, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 101133C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 16, 2011. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiffs appealed to this court September 20, 2010, seeking a “proration of taxes back to March 26th 2010.” (Ptfs’ Compl at 1.) The tax […]
EMMERT v. CLACKAMAS COUNTY ASS., TC-MD 110515C (Or.Tax 6-30-2011)
TERRY W. EMMERT, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 110515C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 30, 2011. DECISION OF DISMISSAL DAN ROBINSON Magistrate. This matter is before the court on Plaintiff’s Motion for Leave to File Amended Complaint (Motion), filed June 6, 2011. I. STATEMENT OF FACTS Plaintiff filed its […]
KOLSTAD CANNERIES v. DEPT. OF REV., 4 OTR 34 (1969)
KOLSTAD CANNERIES, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 30, 1969. Personal property return — Food processor 1. Plaintiff was required to report the true cash value of its inventory as of January 1 and was not entitled to report an estimate of what its May 1 inventory would be. Exemption […]
ROBERGE v. HOOD RIVER COUNTY ASSESSOR, TC-MD 110781N (Or.Tax 10-5-2011)
DANIEL ROBERGE and KATHY LYNN ROBERGE, Plaintiffs, v. HOOD RIVER COUNTY ASSESSOR, Defendant. TC-MD 110781N.In the Oregon Tax Court. Magistrate Division, Property Tax. October 5, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on Defendant’s motion to dismiss (motion), filed with its Answer on June 3, 2011, […]
VANLANDINGHAM v. DEPT. OF REV., 9 OTR 308 (1983)
VANLANDINGHAM et al v. DEPARTMENT OF REVENUE TC 1899In the Oregon Tax Court. March 9, 1983. Taxation — Income taxes — Deductions in general 1. IRC § 162(a) allows a deduction for “ordinary and necessary expenses paid in carrying on any trade or business.” Taxation — Income taxes — Deductions in general 2. In 1980, […]
WOODBURN v. DOMOGALLA, 1 OTR 292 (1963)
CITY OF WOODBURN v. DOMOGALLA In the Oregon Tax Court. April 30, 1963. Jurisdiction — Raising the issue 1. The court’s jurisdiction is before a court in every cause, whether or not the issue is raised by the litigants. Mandamus — When used 2. General rule is that mandamus is an extraordinary remedy which lies […]
AMERICAN LUNG ASSOCIATION v. DEPARTMENT OF REVENUE, 14 OTR 92 (1997)
AMERICAN LUNG ASSOCIATION OF OREGON v. DEPARTMENT OF REVENUE and MULTNOMAH COUNTY ASSESSOR Intervenor TC 3984In the Oregon Tax Court. January 10, 1997 Contracts — Construction 1. The intent of the parties controls the construction of an agreement. Contracts — Construction 2. The words “entered into” refer to that point in time when the parties […]
PORTLAND v. MULTNOMAH COUNTY ASSESSOR, TC-MD 070621C (Or.Tax 1-28-2009)
SUBUD PORTLAND, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 070621C.In the Oregon Tax Court. Magistrate Division, Property Tax Exemption. January 28, 2009. DECISION DAN ROBINSON, Magistrate. Defendant denied Plaintiffs property exemption application for the 2007-08 tax year, and Plaintiff timely appealed. Plaintiff was represented by Greg Hitchcock, Attorney-at-Law, of Davis Wright Tremaine, LLP. Defendant was […]
LINCOLN COUNTY v. DEPT. OF REV., 11 OTR 17 (1988)
LINCOLN COUNTY and Carl A. Sanders, Lincoln County Assessor v. DEPARTMENT OF REVENUE TIMES MIRROR LAND AND TIMBER COMPANY, Intervenor. TC 2676In the Oregon Tax Court. March 1, 1988. Judgment — Nature and elements of bar by former adjudication 1. When administrative agency resolves disputed issues of fact which parties had adequate opportunity to litigate, […]
PHILLIPS, PERS. REP. v. DEPT. OF REV., 6 OTR 157 (1975)
CLARENCE D. PHILLIPS, PERSONAL REPRESENTATIVE OF THE ESTATE OF ADA E. WARNER, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 7, 1975. Statutory construction — Express mention implies exclusion 1. The maxim expressio unis est exclusio alterius is a general rule of construction of statutes and is to be applied with caution. […]
JEFFERSON CTY. ASSESSOR v. SIEGENHAGEN, TC-MD 100375C (Or.Tax 10-14-2011)
JEFFERSON COUNTY ASSESSOR, Plaintiff, v. NANCY L. SIEGENHAGEN REVOCABLE TRUST, Defendant. TC-MD 100375C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 14, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals the real market value of property identified as Account 11622 for tax year 2009-10. A trial in the matter was held by telephone on January […]
GRAY v. MULTNOMAH COUNTY ASSESSOR, TC 4810 (Or.Tax 4-8-2008)
KAMI GRAY, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC 4810.In the Oregon Tax Court. Regular Division. April 8, 2008. ORDER GRANTING DEFENDANT’S MOTION TO DISMISS HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court on the Motion to Dismiss of Defendant Multnomah County Assessor (the […]
U.S. BANCORP v. DEPARTMENT OF REVENUE, 15 OTR 375 (2001)
U.S. BANCORP and SUBSIDIARIES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4531In the Oregon Tax Court. September 19, 2001 Plaintiff appealed the assessment of additional corporate taxes for 1994 through 1992, attributable to the inclusion of intangible personal property in the property factor of its apportionment formula. Defendant argued that such an […]
BAILEY v. DEPARTMENT OF REVENUE, TC-MD 110905D (Or.Tax 10-10-2011)
LANCE BAILEY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110905D.In the Oregon Tax Court. Magistrate Division, Income Tax. October 10, 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. A case management conference was […]
SUAREZ-SUAREZ v. DEPARTMENT OF REVENUE, TC-MD 101127C (Or.Tax 3-11-2011)
REGULO J. SUAREZ-SUAREZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101127C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 11, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal, included in its Answer filed October 21, 2010. Defendant’s requests dismissal on the […]
KERR v. DEPARTMENT OF REVENUE, TC-MD 101319C (Or.Tax 8-22-2011)
TIPTON W. KERR and RHONDA L. KERR, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101319C.In the Oregon Tax Court. Magistrate Division, Income Tax. August 22, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss. A telephone trial on the matter […]
NGUYEN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110637C (Or.Tax 10-14-2011)
THUY NGUYEN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110637C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 14, 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 3:30 p.m. on […]
RIVIERA MOTORS v. COMMISSION, 2 OTR 241 (1965)
RIVIERA MOTORS, INC. v. STATE TAX COMMISSION PORSCHE CAR NORTHWEST, INC. v. STATE TAX COMMISSION In the Oregon Tax Court. November 10, 1965. Free port law — Exemption — Procedure — Prior law 1. Prior to 1965, ORS 307.820 provided that the records of a company should contain a correct inventory of exempt property, the […]
CORTEZ v. DEPARTMENT OF REVENUE, TC-MD 070754C (Or.Tax 2-14-2008)
JAIME CORTEZ and INOCENCIA VILLA CORTEZ, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070754C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 14, 2008. DECISION DAN ROBINSON, Magistrate. Defendant adjusted Plaintiffs’ 2006 Oregon income tax return. Those adjustments included a denial of Plaintiffs’ claim for the working family child care credit […]
MILLAK v. COMMISSION, 3 OTR 465 (1969)
GEORGE AND AUDREY MILLAK v. COMMISSION In the Oregon Tax Court. June 27, 1969. Trial had June 23, 1969, in Multnomah County Courthouse, Portland, Oregon. Lee A. Hansen, Jones Brown, Portland, Oregon, represented the plaintiffs. Alfred B. Thomas, Assistant Attorney General, represented the defendant. Decision for defendant rendered June 27, 1969. EDWARD H. HOWELL, Judge. […]
SOUTHERN PACIFIC TRANS. CO. v. DEPT. OF REV., 11 OTR 138 (1989)
SOUTHERN PACIFIC TRANSPORTATION COMPANY v. DEPARTMENT OF REVENUE TC 1423, 1603, 1864, 2040 and 2199In the Oregon Tax Court. January 11, 1989. Taxation — Situs of property 1. In valuing integrated operating property, ORS 308.555 allows the Department of Revenue to value the whole unit and then allocate part of that value to Oregon. Taxation […]
ROBINSON v. LANE COUNTY ASSESSOR, TC-MD 091455C (Or.Tax 6-10-2011)
RAY ROBINSON, TE, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 091455C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 10, 2011. DECISION DAN ROBINSON, Magistrate. This is a value appeal involving an omitted property assessment covering tax years 2003-04 through 2008-09. The parties focused on the value of the property for the 2008-09 tax […]
ESTATE OF DAVISCOURT v. DEPT. OF REV., 6 OTR 404 (1976)
ESTATE OF NICHOLAS H. DAVISCOURT, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 7, 1976. Inheritance tax — Transfers subject to tax 1. For payments from a corporation to the spouse of one of its deceased employees to be included in that employee’s estate for purposes of Oregon’s inheritance tax, there must […]
DEDLOVSKIY v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100313B (Or.Tax 12-10-2010)
SERGEY DEDLOVSKIY, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100313B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 10, 2010. DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns the real market value (RMV) of certain residential property for the 2009-10 tax year. The property is identified in the Multnomah County tax records as Account […]
WILLAMETTE UNIVERSITY v. COMMISSION, 2 OTR 246 (1965)
WILLAMETTE UNIVERSITY v. STATE TAX COMMISSION In the Oregon Tax Court. November 22, 1965. Exemptions — Strict construction 1. Oregon is committed to the strict but reasonable construction of exemption laws. Exemptions — Property — Actual and exclusive use — Educational institutions — Student housing 2. The construction of buildings and the use of a […]
MAURER v. CLACKAMAS COUNTY ASSESSOR, TC-MD 090360D (Or.Tax 12-18-2009)
JOHN R. MAURER and OLGA TAMMEKIV, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090360D.In the Oregon Tax Court. Magistrate Division, Property Tax. December 18, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s verbal motion to dismiss made at the case management conference held August 13, 2009. […]
SPEAR JACKSON v. COMMISSION, 2 OTR 153 (1965)
SPEAR JACKSON (U.S.), INC. v. STATE TAX COMMISSION In the Oregon Tax Court. May 17, 1965. Constitutional law — Imported goods — Original package doctrine 1. Since 1827, the rule has been that imported goods are not subject to state taxation until the articles are either sold, removed from the original package, or put to […]
PATTERSON v. DEPARTMENT OF REVENUE, TC 4885 (Or.Tax 7-20-2009)
LAQUEENA PATTERSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4885.In the Oregon Tax Court. Regular Division, Income Tax. July 20, 2009. Page 1 ORDER GRANTING DISMISSAL HENRY C. BREITHAUPT, Judge. This matter comes before the court on Defendant’s Motion to Dismiss and Plaintiff’s Objection to Motion to Dismiss. Plaintiff’s handwritten Complaint was […]
JONES INTERCABLE, INC. v. DEPT. OF REV., 12 OTR 436 (1993)
JONES INTERCABLE, INC. v. DEPARTMENT OF REVENUE BIG PINE CABLE, CO., INC. v. DEPARTMENT OF REVENUE NORTHLAND CABLE PROPERTIES — I and Falcon Cable Systems Company v. DEPARTMENT OF REVENUE TC 3008 TC 3009 TC 3010In the Oregon Tax Court. April 15, 1993. Property taxation — Type of property 1. A cable television system is […]
ZARAGOZA v. DEPARMENT OF REVEUNE, TC-MD 101089B (Or.Tax 1-25-2011)
EFRAIN GODINEZ ZARAGOZA and MA DE LOURDES PATINO MANZO, Plaintiffs, v. DEPARMENT OF REVEUNE, State of Oregon, Defendant. TC-MD 101089B.In the Oregon Tax Court. Magistrate Division, Income Tax. January 25, 2011. DECISION JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s status report, filed December 22, 2010, recommending partial relief be granted […]
ANDERSON v. LANE COUNTY ASSESSOR, TC-MD 090298 (Or.Tax 11-17-2009)
PAUL ANDERSON and SUNNY ANDERSON, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 090298.In the Oregon Tax Court. Magistrate Division, Property Tax. November 17, 2009. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2008-09 real market value of their property identified as Account 0099794. A telephone trial was held September 3, 2009. David […]
STEVENS v. DEPT. OF REVENUE, TC-MD 080297C (Or.Tax 7-17-2008)
JAN STEVENS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080297C.In the Oregon Tax Court. Magistrate Division, Income Tax. July 17, 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 […]
BURR. RESOU. v. JACKSON COUNTY ASSESSOR, TC-MD 100338D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100338D.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 10989035, Lot 115 (subject property). A trial was held in the Oregon […]
RAY v. DEPT. OF REV., 6 OTR 184 (1975)
MILTON L. AND ARLYNE H. RAY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 11, 1975. Income tax — Capital gains — Basis 1. In computing capital gains, Oregon has adopted the federal definition of basis, which is generally cost. Income tax — What taxed 2. Under Oregon’s income tax laws, which follow […]
PEREZ v. DEPT. OF REVENUE, TC-MD 080975B (Or.Tax 11-7-2008)
JANNETH PEREZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080975B.In the Oregon Tax Court. Magistrate Division, Income Tax. November 7, 2008. DECISION 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 on October […]
U.S. BANCORP v. DEPT. OF REV., 9 OTR 289 (1983)
U.S. BANCORP et al, v. DEPARTMENT OF REVENUE TC 1597In the Oregon Tax Court. January 26, 1983. Taxation — Assessment, payment and enforcement — Method ofallocation 1. Whether multistate business is separate or unitary for tax purposes depends in part on ORS 314.363(2), effective September 13, 1975, requiring that more than 50 percent of voting […]
CANCILLA v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110789D (Or.Tax 9-14-2011)
CHARLES E. CANCILLA, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110789D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 14, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s request that the above-entitled matter be dismissed for Plaintiff’s failure to comply with the court’s Order, filed […]
ZEMKE v. DEPT. OF REV., 17 OTR 18 (2003)
Albert L. ZEMKE, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4580.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered April 22, 2003. Plaintiff became an Oregon resident on December 2, 1993; prior to that date, Plaintiff was a resident of the State of California. During Plaintiff’s residency in California, he generated net operating […]
BUNN v. DEPARTMENT OF REVENUE, TC-MD 110226N (Or.Tax 8-29-2011)
JOHN D. BUNN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110226N.In the Oregon Tax Court. Magistrate Division, Income Tax. August 29, 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. On June 23, […]
MILLER’S MOBILE MANOR v. COMMISSION, 1 OTR 424 (1963)
MILLER’S MOBILE MANOR v. STATE TAX COMMISSION In the Oregon Tax Court. September 17, 1963. Appeal — Property tax — Omitted property 1. ORS 311.210(2) provides for appeals directly to the State Tax Commission and there is no provision for appeal to the County Board of Equalization. Appeal — Property tax — Omitted property 2. […]
BLATNER v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080472C (Or.Tax 2-3-2009)
SALLY M. BLATNER, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080472C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 3, 2009. DECISION DAN ROBINSON, Magistrate. This is a property tax value appeal that came on for trial October 15, 2008, in which Plaintiff appeared on her own behalf, and Defendant was represented by Bob […]
PFANMULLER v. DEPT. OF REV., 11 OTR 225 (1989)
Edward PFANMULLER v. DEPARTMENT OF REVENUE TC 2764In the Oregon Tax Court. June 13, 1989. Taxation — Valuation — Methods of valuation 1. An overall capitalization rate reflects the relationship between estimated income and sales price of a property. Taxation — Valuation — Methods of valuation 2. The traditional approaches to valuation, cost, market and […]
FIRST NAT’L BANK v. DEPT. OF REV., 9 OTR 116 (1981)
FIRST NATIONAL BANK OF OREGON v. DEPARTMENT OF REVENUE TC 1457In the Oregon Tax Court. December 7, 1981. Taxation — Inheritance — Accrual of tax — Effect ofcompromise 1. Oregon inheritance tax accrues and the rights of interested persons become fixed on the date of the decedent’s death and these rights are unaffected by compromises […]
TANATCHANGSANG v. MULTNOMAH CTY. ASS., TC-MD 100364B (Or.Tax 10-5-2010)
SURASAK TANATCHANGSANG and PLERNPIT TANATCHANGSANG, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100364B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 5, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns the real market value (RMV) of certain residential property for the 2009-10 tax year. The property is identified in the Multnomah […]
GLICK v. DEPT. OF REV., 13 OTR 288 (1995)
Edward B. and Florence W. GLICK v. DEPARTMENT OF REVENUE TC 3649In the Oregon Tax Court. June 6, 1995. Income taxation — Pension distribution 1. ORS 316.159 allows for the subtraction from income of distributions from plans or trusts under IRC § 408 or IRC § 401(c)(3), because plaintiffs’ pension distributions were from IRC § […]
THARALSON ET AL v. ST. OF ORE. AND DEPT. OF REV., 6 OTR 533 (1976)
ERIC THARALSON, Testamentary Trustee of Trust Established by Will of Agnes E. Tharalson, AND ESTATE OF GWENDOLYN MILLER, Deceased v. STATE OF OREGON AND DEPARTMENT OF REVENUE In the Oregon Tax Court. October 27, 1976. Constitutional law — Due process — Taxation of property 1. The operation of ORS 118.095, a part of the Oregon […]
FRED MEYER, INC. v. DEPT. OF REV., 12 OTR 85 (1991)
FRED MEYER, INC. v. DEPARTMENT OF REVENUE TC 3049In the Oregon Tax Court. November 20, 1991. Property valuation — True cash value — Market test 1. The test of true cash value is a market test. It does not matter whether a particular owner underuses or overuses the property. Property valuation — Highest and best […]