CATERING AT ITS BEST, INC., Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090837C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 1, 2009. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. I. INTRODUCTION This matter is before the court on Defendant Multnomah County Assessor’s (Assessor) Motion to Dismiss (Motion) on the ground that Plaintiff […]
Category: Oregon Tax Court Opinions
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090757D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090757D.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 03300, for tax year 2008-09. A […]
SHERMAN v. DEPT. OF REV., 17 OTR 132 (2003)
Philip SHERMAN and Vivian Sherman, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4612.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered July 24, 2003. Plaintiffs own a houseboat that is assessed as personal property; they seek reduction in the real market value and maximum assessed value for the property by reason of destruction […]
WAGNER v. DEPARTMENT OF REVENUE, TC-MD 070822B (Or.Tax 3-6-2009)
DONALD R. WAGNER and METTE A. JENSEN, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070822B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 6, 2009. DECISION DAN ROBINSON, Magistrate. A trial was convened August 19, 2008, in Salem, Oregon. Brian M. Thompson, Attorney at Law, represented Plaintiffs. Testifying as witnesses were […]
MARTIN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080494C (Or.Tax 2-9-2009)
CLAUDIA MARTIN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080494C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 9, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed to this court seeking a reduction in the assessed value (AV) of her property for tax years 2006-07 and 2007-08. Defendant has moved to dismiss, arguing Plaintiff […]
TROY v. DEPARTMENT OF REVENUE, TC-MD 101316C (Or.Tax 4-29-2011)
KATHERINE TROY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101316C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 29, 2011. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed Defendant’s denial of her 2006 Oregon refund. Defendant made its determination November 22, 2010, and Plaintiff appealed to this court December 10, […]
FALLS CREEK H.P. LTD. PARTNERSHIP v. DEPT. OF REV., 12 OTR 55 (1991)
FALLS CREEK H.P. LIMITED PARTNERSHIP v. OREGON DEPARTMENT OF REVENUE TC 3011In the Oregon Tax Court. October 22, 1991. Property valuation — Cost approach 1. The cost approach in appraising property rests upon substitution. Hydroelectric projects are not built without tax credits. The absence of the tax credits in effect raises the cost of the […]
BARNETT TRUST v. YAMHILL COUNTY ASSESSOR, TC-MD 100032D (Or.Tax 11-8-2010)
NORMAN L. BARNETT TRUST, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 100032D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 8, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed as part of its Answer on February 19, 2010, requesting that Plaintiff’s […]
COLLI v. DEPT. OF REVENUE, TC-MD 101190D (Or.Tax 1-20-2011)
JOSE A. ALVARADO COLLI and MARIA SALCEDA ROCHA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101190D.In the Oregon Tax Court. Magistrate Division, Income Tax. January 20, 2011. 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 […]
DONKERS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100458D (Or.Tax 9-20-2010)
PAUL S. DONKERS, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100458D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 20, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed June 1, 2010. Plaintiff’s response (Response) was filed August 19, 2010. Defendant’s […]
YAMHILL CTY. ASSE. v. JOHNSON LIVING TRUST, TC-MD 090694B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090694B.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 […]
BECHTOLD v. DEPT. OF REV., 5 OTR 629 (1974)
GLENN A. and ELLEN Y. BECHTOLD v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 25, 1974. Personal income tax — Cash basis — Pre-1969 taxes 1. A cash-basis taxpayer under ORS 316.072 may deduct payments made for pre-1969 tax years in the post-1968 tax year in which they are paid. Statutory construction — […]
BUHLER v. DEPARTMENT OF REVENUE, TC-MD 110285D (Or.Tax 7-20-2011)
MAXINE E. BUHLER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110285D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 20, 2011. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on the agreement of the parties that Plaintiff is entitled to an Oregon state income tax refund in […]
WHITE v. JACKSON COUNTY ASSESSOR, TC-MD 091132D (Or.Tax 2-9-2010)
GREGORY DWAIN WHITE and LLONA JEAN WHITE, Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 091132D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 9, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss. On December 22, 2009, Defendant’s representative, Jay […]
TILBURY v. MULTNOMAH COUNTY, 13 OTR 157 (1994)
Roger TILBURY et al v. MULTNOMAH COUNTY; The City of Portland; The Portland Development Commission; Wasco County; The City of The Dalles; Columbia Gateway Urban Renewal Agency; Marion County; The City of Salem; Salem Urban Development Division; Clackamas County; Clackamas County Urban Renewal Agency; Washington County; The City of Tualatin; Tualatin Development Commission TC 3368In […]
EVERGREEN VINTAGE AIR. v. YAMHILL CTY., TC-MD 100727D (Or.Tax 11-30-2010)
EVERGREEN VINTAGE AIRCRAFT INC, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant, and, DEPARTMENT OF REVENUE, State of Oregon, Defendant-Intervenor. TC-MD 100727D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed November 16, […]
PENALOZA v. DEPARTMENT OF REVENUE, TC-MD 101251B (Or.Tax 3-30-2011)
MARIA N. PENALOZA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101251B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 30, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on Defendant’s motion to dismiss, filed with its Answer on December 20, 2010. Defendant requests […]
SAUNDERS v. COMMISSION, 2 OTR 409 (1966)
SAUNDERS v. STATE TAX COMMISSION In the Oregon Tax Court. July 11, 1966. Accounting methods — Inventories — Clearly reflect income 1. Inventories may be required by the State Tax Commission when the use of such inventories is necessary in order to clearly determine the income of any taxpayer. ORS 314.285. Accounting methods — Inventories […]
DeARMOND v. DEPARTMENT OF REVENUE, 14 OTR 112 (1997)
Robert J. DeARMOND and Leona M. DeArmond v. DEPARTMENT OF REVENUE TC 4014In the Oregon Tax Court. January 27, 1997 Administrative agencies — Rule making power 1. As a general principle, an administrative agency cannot authorize by rule that which a statute prohibits. Likewise, an agency may not enlarge or alter legislative terms. Department of […]
CASTLE v. DEPT. OF REVENUE, TC-MD 080012C (Or.Tax 2-21-2008)
RYAN LEE CASTLE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080012C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 21, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal, included in its Answer filed January 17, 2008, requesting that the Complaint be […]
GENERAL SERVICES ADMIN. v. DEPT. OF REV., 10 OTR 290 (1986)
UNITED STATES OF AMERICA, acting by and through the GENERAL SERVICES ADMINISTRATION v. DEPARTMENT OF REVENUE TC 2220In the Oregon Tax Court. August 1, 1986. Taxation — Mode of assessment — Valuation 1. The fact that plaintiff is the federal government and therefore able to avoid certain market expenses, such as construction insurance, is not […]
VORONKO v. MARION COUNTY ASSESSOR, TC-MD 110218C (Or.Tax 9-30-2011)
ALEX VORONKO and VICTORIA VORONKO, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 110218C.In the Oregon Tax Court. Magistrate Division, Property Tax. September 30, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the Court on Defendant’s Motion to Dismiss (Motion), filed September 15, 2011. This is the second motion filed by Defendant requesting […]
PORT OF BANDON v. DEPT. OF REV., 12 OTR 40 (1991)
PORT OF BANDON v. DEPARTMENT OF REVENUE TC 2974In the Oregon Tax Court. May 29, 1991. Taxation — Exemption — Public property in general Publicly owned property is generally exempt from taxation. ORS 307.090. Taxation — Exemption — Occupation and use of property 2. When public property is used for private purposes it is taxable […]
GILL v. BEAVERTON SCHOOL DISTRICT 48, 14 OTR 25 (1996)
GILL et al v. BEAVERTON SCHOOL DISTRICT 48 and DEPARTMENT OF REVENUE, Intervenor TC 3982In the Oregon Tax Court. August 19, 1996 Constitutional interpretation — Initiative measure 1. When construing a constitutional provision enacted by initiative measure, the court’s objective is to determine the intent of the voters who enacted the law. The best evidence […]
CONSERVANCY v. JOSEPHINE COUNTY ASSESSOR, TC-MD 080371C (Or.Tax 10-28-2008)
BRUIN NATURE CONSERVANCY, Plaintiff, v. JOSEPHINE COUNTY ASSESSOR, Defendant. TC-MD 080371C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 28, 2008. DECISION OF DISMISSAL DAN ROBINSON, MAGISTRATE. This matter is before the court on Defendant’s various motions to dismiss, make more definite and certain, and to strike Plaintiff’s Amended Complaint. The court heard argument […]
LANE COUNTY ASSESSOR v. STORAGE PLACE, TC-MD 100127C (Or.Tax 10-11-2010)
LANE COUNTY ASSESSOR, Plaintiff, v. A STORAGE PLACE OF SPRINGFIELD LLC, Defendant. TC-MD 100127C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 11, 2010. Page 1 DECISION GRANTING DEFENDANT’S MOTION TO DISMISS DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion) Plantiff’s Complaint based on a lack of […]
BROWN v. DEPARTMENT OF REVENUE, 15 OTR 96 (2000)
Peter C. BROWN and Judith A. Brown, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4390In the Oregon Tax Court. March 8, 2000 The court found that Plaintiffs did not give sufficient substantiation of their alleged business expenses to warrant allowance of further business deductions. Income taxation — Deductions — Substantiation 1. Plaintiffs must provide substantiating […]
RAINIER v. COLUMBIA CTY. ASSESSOR, TC-MD 070743D (Or.Tax 1-18-2008)
RAINIER CHURCH OF TRUTH, Plaintiff, v. COLUMBIA COUNTY ASSESSOR, Defendant. TC-MD 070743D.In the Oregon Tax Court. Magistrate Division, Property Tax. January 18, 2008. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court upon the agreement of the parties. On August 20, 2007, Defendant disqualified the subject property, identified as Columbia County Map […]
WYNNE v. LINCOLN COUNTY ASSESSOR, TC-MD 080231C (Or.Tax 10-16-2009)
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. October 16, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the real market value (RMV) of a manufactured dwelling identified in the Lincoln County Assessor’s (Assessor) records as Account Ml92410, […]
BAIN v. DEPT. OF REV., 9 OTR 32 (1981)
BAIN v. DEPARTMENT OF REVENUE OREGON AQUA-FOODS, INC., Intervenor TC 1393In the Oregon Tax Court. April 5, 1981. Taxation — Exemptions — Grants of exemptions or of authorityto exempt 1. ORS 307.330 grants a certain tax exemption to a manufacturing facility if statutory requirements are met. Tax — Exemptions — Construction and operation of exemptions— […]
ELLIS v. LORATI, 14 OTR 525 (1999)
ROBERT ELLIS, Multnomah County Assessor, or his successor in office, and DEPARTMENT OF REVENUE, v. David LORATI. ROBERT ELLIS, Multnomah County Assessor, or his successor in office, and DEPARTMENT OF REVENUE, Intervenor v. Deanna D. NEBERT ROBERT ELLIS, Multnomah County Assessor, or his successor in office, and DEPARTMENT OF REVENUE, Intervenor v. Janet LIU ROBERT […]
MAES v. DEPARTMENT OF REVENUE, TC-MD 091621C (Or.Tax 3-23-2010)
JULIE ANN MAES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091621C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 23, 2010. DECISION OF DISMISSAL This matter is before the court on Defendant’s request for dismissal, included in its Answer filed January 19, 2010. Defendant asserts that Plaintiff failed to appeal within […]
GOLDBERG v. CROOK COUNTY ASSESSOR, TC-MD 090869C (Or.Tax 8-28-2009)
GARY GOLDBERG, Plaintiff, v. CROOK COUNTY ASSESSOR, Defendant. TC-MD 090869C.In the Oregon Tax Court. Magistrate Division, Property Tax August 28, 2009. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. Plaintiff filed a Complaint challenging the value of three separate properties, identified as Accounts 17508, 17219, and 18109, for the 2008-09 tax year. After some discussion […]
MAKSYM v. DEPARTMENT OF REVENUE, 14 OTR 88 (1997)
Anthony J. MAKSYM v. DEPARTMENT OF REVENUE and WASHINGTON COUNTY ASSESSOR, Intervenor TC 3941In the Oregon Tax Court. January 7, 1997 Property taxation — Special assessment — Appraisal —Comparable sales 1. Where the subject property is specially assessed as a single family residence, it is improper to include in an appraisal comparable sales sold for […]
US SMOKE SHOP v. DEPARTMENT OF REVENUE, TC-MD 070882C (Or.Tax 4-8-2008)
US SMOKE SHOP, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070882C.In the Oregon Tax Court. Magistrate Division, Tobacco Tax. April 8, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed January 29, 2008, requesting that the Complaint be dismissed […]
DOMOGALLA ET AL v. DEPT. OF REV., 7 OTR 242 (1977)
HAROLD DOMOGALLA, ASSESSOR OF MARION COUNTY, JAMES HEENAN, SHERIFF AND TAX COLLECTOR FOR MARION COUNTY, and DOLORES GLENNIE, TAX COLLECTOR FOR MARION COUNTY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 17, 1977. Administrative law — Judicial powers 1. The language granting general supervisory authority to the Department of Revenue in ORS 305.090 […]
ESTATE OF ANDERSON v. DEPT. OF REV., 6 OTR 339 (1976)
ESTATE OF OPAL L. ANDERSON, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 25, 1976. Courts — Limited jurisdiction — Special civil jurisdiction 1. The Tax Court has jurisdiction under ORS 305.405, 305.410 and 118.410 to determine the right to property on the death of a decedent for purposes of determining state […]
ADAMS SCREENPRINT LLC v. WASHINGTON COUNTY, TC-MD 081212B (Or.Tax 4-30-2009)
ADAMS SCREENPRINT LLC, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 081212B.In the OREGON Tax Court MAGISTRATE Division, Property Tax. April 30, 2009. DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was held February 19, 2009. Shauna Zobrist, Certified Public Accountant, represented Plaintiff. Melissa Williams and Vickie Ellinwood appeared for Defendant. Subsequently, written submissions were […]
FITZGERALD, ADMINISTRATOR v. COMMISSION, 3 OTR 447 (1969)
ROESCH H. FITZGERALD, ADMINISTRATOR v. COMMISSION In the Oregon Tax Court. May 27, 1969. Trial had May 7, 1969, in Union County Courthouse, La Grande, Oregon. Ross E. Hearing, La Grande, Oregon, represented plaintiffs. Carl N. Byers, Assistant Attorney General, Salem, Oregon, represented defendant. Decision for plaintiff rendered May 27, 1969. EDWARD H. HOWELL, Judge. […]
BUBBLE TEA v. WASHINGTON COUNTY ASSESSOR, TC-MD 090120B (Or.Tax 5-28-2009)
BUBBLE TEA LLC, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 090120B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 28, 2009. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain personal property penalty matters for the 2007-08 tax year, relating to Account P2157769. A case management conference was held April 29, 2009. […]
DUMITRU v. DEPARTMENT OF REVENUE, TC-MD 091572D (Or.Tax 4-26-2010)
ELI DUMITRU, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091572D.In the Oregon Tax Court. Magistrate Division, Income Tax. April 26, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter comes before the court on Plaintiff’s letter dated April 17, 2010, stating that he is “now here giving you […]
BIERWAGEN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080423C (Or.Tax 9-16-2008)
JOHN BIERWAGEN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080423C.In the OREGON Tax Court MAGISTRATE Division, PROPERTY Tax. September 16, 2008. DECISION OF DISMISSAL DAN ROBINSON, MAGISTRATE. This matter is before the court on Defendant’s request for dismissal, made at the July 23, 2008, case management conference asserting that Plaintiff is not aggrieved because a […]
HARDING v. DEPT. OF REV., 3 OTR 513 (1969)
CLAUDE L. AND ETHEL M. HARDING v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 19, 1969. Farm use — Special assessment — Sufficiency of application 1. Plaintiffs’ application for special farm use assessment contained sufficient information and assessor should have accepted it. Trial had September 16, 1969, in Oregon Tax Court courtroom, Marion […]
MILLER v. DEPT. OF REV., 13 OTR 488 (1996)
Paul and Robin MILLER v. DEPARTMENT OF REVENUE Kathleen and Frank JOHNSTON v. DEPARTMENT OF REVENUE Robert H. and Jane LOVERIN v. DEPARTMENT OF REVENUE TC 3763 TC 3764 TC 3768In the Oregon Tax Court. May 16, 1996. Fair market value — Nonrecourse debt — Depreciable basis 1. Debt evidenced by a nonrecourse note is […]
WHITE v. WASHINGTON CTY. ASSESSOR, 17 OTR-MD 45 (2001)
Holly A. WHITE, Virgil F. Manke, Joan M. Manke, James Manke, and Bonnie Manke, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 010207C.In the Oregon Tax Court. Magistrate Division. Order for neither party rendered December 12, 2001. Plaintiffs appealed the value of three large tracts of land totaling approximately 325 acres. Plaintiffs argued that under the […]
GRELL v. COMMISSION, 1 OTR 493 (1964)
GRELL v. STATE TAX COMMISSION HOLLOWAY v. STATE TAX COMMISSION KENNEL v. STATE TAX COMMISSION OLSON v. STATE TAX COMMISSION In the Oregon Tax Court. January 31, 1964. Statutes — Adopted federal statutes — Federal interpretation 1. The Oregon Tax Court is not bound by federal regulations except to the extent that they are part […]
LAY v. CLACKAMAS COUNTY ASSESSOR, TC-MD 101078C (Or.Tax 2-9-2011)
LYNDA G. LAY and JEFFREY M. LAY, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 101078C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 9, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs have appealed Defendant’s disqualification of 10.50 acres of their land from special assessment under the Western Oregon designated forestland program. Plaintiffs seek a waiver […]
MARTIN v. DEPT. OF REV., 9 OTR 100 (1981)
MARTIN et al v. DEPARTMENT OF REVENUE TC 1505In the Oregon Tax Court. December 2, 1981. Taxation — Income tax withholding — Refund of interest 1. Interest on overpayment of withholding taxes begins to accrue beginning four months after the due date of the return or the date the tax is paid, whichever is later. […]
NORBUD, INC. v. DEPT. OF REV., 6 OTR 335 (1976)
NORBUD, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 23, 1976. Administrative law — Scope of review — Discretion of agency 1. The director of the Department of Revenue, in applying the “hardship” statute, ORS 307.475, must determine if there is hardship, in his discretion, and the court cannot supplant the director […]
NGUYEN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100284C (Or.Tax 10-8-2010)
SOPHIA K. NGUYEN and BENJAMIN D. LE, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100284C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 8, 2010. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter came before the court on its own motion to dismiss this case for want to prosecution. During the case management conference […]
GARRIDO-MARTINEZ v. DEPT. OF REVENUE, TC-MD 100029D (Or.Tax 6-18-2010)
JAVIER GARRIDO-MARTINEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. TC-MD 100029D.In the Oregon Tax Court. Magistrate Division, Income Tax. June 18, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. Plaintiff appealed Defendant’s Notice of Deficiency Assessment, dated December 03, 2009, denying Plaintiff’s claimed filing status and exemptions for dependents […]
YAMHILL COUNTY ASS. v. JOHNSON LIVING, TC-MD 090700B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090700B.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 […]
SAGAITIS v. CITY OF WALDPORT, 14 OTR 80 (1996)
Daniel D. SAGAITIS et al v. CITY OF WALDPORT TC 4008In the Oregon Tax Court. December 18, 1996 Local budget law — Purpose 1. The purpose of the local budget law is to establish standard procedures for the preparation, presentation, administration, and appraisal of budgets and to enable the public to be apprised of the […]
MEEKS v. DEPT. OF REV., 7 OTR 113 (1977)
WILLIAM M. MEEKS, JR. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 31, 1977. Taxation — Special assessment — Revocation or other termination 1. If property is disqualified from special farm use assessment, the change in the assessment roll reflecting such disqualification must be made before July I if it is to be […]
ALSEA VENEER, INC. v. DEPT. OF REV., 9 OTR 351 (1983)
ALSEA VENEER, INC. v. DEPARTMENT OF REVENUE TC 1773In the Oregon Tax Court. October 21, 1983. Taxation — Valuation — Matters considered and methods ofvaluation 1. Evaluation of property by the means of reproduction cost new less depreciation must be rejected when a market for used machinery and equipment exists. Taxation — Valuation — Matters […]
AGUIRRE v. DEPARTMENT OF REVENUE, TC-MD 101160C (Or.Tax 6-30-2011)
MARIA G. AGUIRRE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101160C.In the Oregon Tax Court. Magistrate Division, Income Tax. June 30, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed adjustments Defendant made to her 2008 Oregon income tax return. Trial was held by telephone June 13, 2011. Plaintiff was represented by Mariela […]
ALIREZAEI v. DEPARTMENT OF REVENUE, TC-MD 090054D (Or.Tax 5-19-2009)
FARIMAH ALIREZAEI, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. TC-MD 090054D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 19, 2009. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s decision rendered in response to Plaintiff’s request for innocent spouse relief for tax years 1997, 1998, and 1999. Plaintiff […]
LUNA v. DESCHUTES COUNTY ASSESSOR, TC-MD 100092C (Or.Tax 5-6-2010)
JAVIER LUNA, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100092C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 6, 2010. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal of Plaintiff’s appeal, contained in its Answer filed March 17, 2010. The court addressed the motion with […]
MANJARREZ v. DEPARTMENT OF REV., TC-MD 100024D (Or.Tax 3-10-2010)
JERONIMO MANJARREZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100024D.In the Oregon Tax Court. Magistrate Division, Income Tax. March 10, 2010. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiff’s Motion to Dismiss, made March 9, 2010, at the case management conference, requesting that the […]
TARABOCHIA v. DEPT. OF REV., 18 OTR 210 (2005)
Timothy P. TARABOCHIA, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4648.In the Oregon Tax Court. Decision rendered for Plaintiff March 17, 2005. Plaintiff (taxpayer), a resident of the State of Washington, was employed by MCI Worldcom during his 2001 personal income tax year. Taxpayer performed duties in that capacity in both Oregon and Washington. […]
MARION COUNTY ASSESSOR v. DEPT. OF REV., 10 OTR 265 (1986)
MARION COUNTY ASSESSOR v. DEPARTMENT OF REVENUE TC 2388In the Oregon Tax Court. July 22, 1986. Taxation — Mode of Assessment — Omissions and defects 1. When assessor discovers, after the return of the assessment rolls by the board of equalization, that any property has been omitted, in whole or in part, the assessor shall […]
DEPARTMENT OF REVENUE v. HUGHES, 15 OTR 316 (2001)
Personal Income Tax DEPARTMENT OF REVENUE, State of Oregon, Plaintiff, v. DOUGLAS E. HUGHES, Defendant. TC 4460In the Oregon Tax Court. MARCH 14, 2001. Plaintiff appealed a Magistrate Division Decision holding that Defendant’s income for 1995, 1996, and 1997 is not taxable by Oregon under the Amtrak Reauthorization and Improvement Act of 1990. Plaintiff argued […]
MARK v. DEPARTMENT OF REVENUE, 14 OTR 467 (1998)
Glen D. MARK v. DEPARTMENT OF REVENUE. TC 4071.In the Oregon Tax Court. Decided May 26, 1998. PROPERTY TAXATION — SPECIAL ASSESSMENT FOR ZONED FARMLAND —DISQUALIFICATION 1. Disqualification from special farm-use assessment occurs when the assessor actually changes the tax roll. PROPERTY TAXATION — SPECIAL ASSESSMENT FOR ZONED FARMLAND —DISQUALIFICATION — NOTICE OF CHANGES 2. […]
HINTZ v. DEPT. OF REV., 13 OTR 462 (1996)
Tom D. HINTZ v. DEPARTMENT OF REVENUE TC 3815In the Oregon Tax Court. March 13, 1996. Income taxation — Deductions — Trade or business — Travel expenses 1. There are three basic requirements for travel expenses to be deductible: (1) they must be incurred in connection with a trade or business, (2) they must be […]
ROSE v. DEPT. OF REV., 8 OTR 229 (1979)
ROBERT N. ROSE and SANDRA ROSE v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 14, 1979. Taxation — Inheritance and gift taxes — Gifts or transfers 1. A transfer without consideration is taxable under the gift tax act. Trusts — Creation, existence and validity — Degree of proof required 2. Clear and convincing […]
CROSSWHITE v. DEPARTMENT OF REVENUE, TC-MD 101267C (Or.Tax 2-9-2011)
JAMES A. CROSSWHITE and PATRICIA M. CROSSWHITE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101267C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 9, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss on the ground that Plaintiffs failed to appeal within […]
NIEMI v. DEPARTMENT OF REVENUE, 15 OTR 86 (1999)
EDWARD A. NIEMI, PLAINTIFF v. DEPARTMENT OF REVENUE, DEFENDANT. TC 4404In the Oregon Tax Court. November 17, 1999. Plaintiff and Defendant settled all issues pending before the court. Despite that, Plaintiff requested the court to reconsider the issues. The court found that the settlement agreement was valid and thereby refused to consider the issues that […]
D B EQUITIES CORP. ET AL v. MARION COUNTY, 7 OTR 101 (1977)
D B EQUITIES CORP., dba SIR RICHARD’S MENS WEAR, and BANK OF OREGON v. MARION COUNTY In the Oregon Tax Court. March 18, 1977. Statutes — Construction and operation — Policy and purpose of act 1. Statutes must be construed so that that sense of the words is adopted which best harmonizes with the context […]
WERNER v. TILLAMOOK COUNTY ASSESSOR, TC-MD 091384C (Or.Tax 1-8-2010)
ERIK J. WERNER, Plaintiff, v. TILLAMOOK COUNTY ASSESSOR, Defendant. TC-MD 091384C.In the Oregon Tax Court. Magistrate Division, Property Tax. January 8, 2010. 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 December 21, […]
HERITAGE CHRIST. SCH. v. WASH. CTY. ASSE., TC-MD 101031C (Or.Tax 11-19-2010)
HERITAGE CHRISTIAN SCHOOL, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 101031C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 19, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss on the ground that Plaintiff failed to appeal within the 90 days required by […]
BRUESKE v. DEPT. OF REVENUE, TC-MD 090020D (Or.Tax 3-3-2010)
DEWANE K. BRUESKE and MYLA R. BRUESKE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090020D.In the Oregon Tax Court. Magistrate Division, Income Tax. March 3, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s Notices of Deficiency Assessment dated October 7, 2008, for tax years 2003, 2004, and 2005. […]
MILLER v. DEPARTMENT OF REVENUE, 16 OTR 4 (2001)
NORMAN L. MILLER and DONNA L. MILLER, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and TILLAMOOK COUNTY, Intervenor-Defendant. TC 4534.In the Oregon Tax Court. Decision for Defendant and Internenor-Defendant rendered November 29, 2001. Plaintiffs appealed the addition of a barn to their property tax assessment roll. Intervenor-Defendant argued that ORS 311.205 and ORS […]
THE MATH LEARNING CENTER v. DEPARTMENT OF REVENUE, 14 OTR 62 (1996)
THE MATH LEARNING CENTER an Oregon nonprofit corporation v. DEPARTMENT OF REVENUE TC 3922In the Oregon Tax Court. December 3, 1996 Property taxation — Exemption — Scientific institution 1. Scientific institutions are those organizations created for the promotion of science or the pursuit of scientific studies. Property taxation — Exemption — Scientific institution —Charitable objective […]
ROELLI v. DEPT. OF REV., 10 OTR 256 (1986)
ROELLI v. DEPARTMENT OF REVENUE TC 2325In the Oregon Tax Court. July 1, 1986. Taxation — Income taxes — Deductions 1. IRC § 212 allows a deduction for “all the ordinary and necessary expenses” for the production of income. Taxation — Income taxes — Deductions 2. An “ordinary” expense is one which is customary or […]
RIVERFRONT PARK v. MARION COUNTY ASSESSOR, TC-MD 100430C (Or.Tax 7-28-2011)
RIVERFRONT PARK LLC, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 100430C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 28, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff filed its Complaint on April 9, 2010, challenging an Order from the Marion County Board of Property Tax Appeals for property identified as Account R89343 for tax year […]
MITTLEMAN v. COMMISSION, 2 OTR 105 (1965)
MITTLEMAN v. STATE TAX COMMISSION In the Oregon Tax Court. February 15, 1965. Valuation — Successive suits — Collateral estoppel 1. A judicial determination of the value of real property for one year is not conclusive as to the value of the property for a successive year. Tax Court decision — True cash value — […]
DEXHEIMER v. DEPT. OF REV., 12 OTR 315 (1992)
Paul J. DEXHEIMER and Monica G. Dexheimer v. DEPARTMENT OF REVENUE TC 3248In the Oregon Tax Court. October 22, 1992. Income taxation — Measure of Oregon income 1. Unless otherwise modified, an individual’s taxable federal income is a measure of that individual’s taxable Oregon income. ORS 316.048. Income taxation — Installment basis 2. Using the […]
MILLER v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100594B (Or.Tax 8-20-2010)
SARA MILLER, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100594B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 20, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case. A case management conference was scheduled at 1:30 p.m. on August […]
CALIFORNIA HAWAIIAN SUGAR v. COMMISSION, 3 OTR 319 (1968)
CALIFORNIA HAWAIIAN SUGAR CO. v. COMMISSION In the Oregon Tax Court. November 26, 1968. Exemptions — Processor’s statute — Sugarcane 1. In determining that sugar processed from sugarcane is exempt under the processor’s statute, ORS 308.250, the fact that it is sold in the market for human consumption overcomes its botanical definition as a grass. […]
EMPIRE LITE-ROCK v. DEPT. OF REV., 4 OTR 89 (1970)
EMPIRE LITE-ROCK, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 6, 1970. Trial had March 18, 1970, Washington County Courthouse, Hillsboro, Oregon. Lee A. Hansen, Jones Brown, Portland, for plaintiff. G. F. Bartz, Assistant Attorney General, Department of Revenue, Salem, Oregon, for defendant. Decision for defendant rendered April 6, 1970. EDWARD H. […]
NORMAN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100557C (Or.Tax 10-28-2010)
JUSTIN C. NORMAN and KERRI B. NORMAN, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100557C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 28, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss (motion), Defendant asserting that Plaintiffs have not shown that they […]
PRATT LARSEN TILE v. DEPT. OF REV., 13 OTR 270 (1995)
PRATT LARSEN TILE v. DEPARTMENT OF REVENUE TC 3676In the Oregon Tax Court. May 4, 1995. Income taxation — Partnerships 1. Generally, a partnership is not taxable, but is treated as a conduit passing income or loss through to its partners. The items of income, deductions, gains or losses passed through retain the same character […]
HOYT STREET PROPERTIES LLC v. DEPT.OF REV., 18 OTR 313 (2005)
HOYT STREET PROPERTIES LLC, Plaintiff, v. DEPARTMENT OF REVENUE, and MULTNOMAH COUNTY ASSESSOR, Defendants. No. TC 4713.In the Oregon Tax Court. Decision for Defendants rendered July 14, 2005. Plaintiff (taxpayer) failed to timely appeal the reclassification of taxpayer’s property from central to local assessment made by Defendant Department of Revenue (the department). Taxpayer sought to […]
HOLZINGER v. DEPARTMENT OF REVENUE, TC-MD 090058D (Or.Tax 4-21-2009)
KALEENA HOLZINGER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090058D.In the Oregon Tax Court. Magistrate Division, Income Tax. April 21, 2009. DECISION JILL A. TANNER, Presiding Magistrate. In the court’s Journal Entry, filed March 20, 2009, the court stated that if Plaintiff failed to provide the requested child care provider information, “the […]
HAND v. DEPARTMENT OF REVENUE, TC-MD 090008D (Or.Tax 7-23-2009)
TIMOTHY HAND and PATRICIA HAND, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090008D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 23, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s Notice of Deficiency Assessment, dated October 21, 2008, denying the working family child care credit claimed for tax year […]
KELLEMS v. DEPT. OF REV., 4 OTR 561 (1971)
INEZ T. KELLEMS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 2, 1971. Farm use assessment — Current use 1. Plaintiff was denied special “farm use” assessment on a portion of her cattle ranch as the court found that the property in question had not been and was not being used currently for […]
ELLWOOD v. DEPT. OF REV., 7 OTR 107 (1977)
BETTY L. ELLWOOD v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 23, 1977. Evidence — Competency of experts — Due care and proper conduct in general 1. The testimony of an expert witness without probity is useless. Taxation — Valuation — Duties of appraiser 2. A trained appraiser must be impartial and has […]
CASE v. DEPT. OF REV., 11 OTR 1 (1988)
Ralph A. and Lucille CASE v. DEPARTMENT OF REVENUE TC 2551In the Oregon Tax Court. February 19, 1988. Tax — Income taxes — Refunding taxes paid 1. If IRS changes or corrects a taxpayer’s reported taxable income which results in a change of net income subject to tax by Oregon, the taxpayer may file a […]
CLEVELAND CARE CENTERS v. CLACKAMAS CTY. ASSESSOR, 17 OTR-MD 205 (2003)
CLEVELAND CARE CENTERS, INC., Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 011236C.In the Oregon Tax Court. Magistrate Division. Decision rendered in part for Plaintiff and in part for Defendant February 25, 2003. Plaintiff appealed Defendant’s denial of a property tax exemption under ORS 307.330 for the 2001-02 tax year for an addition to an existing […]
DOUGLAS COUNTY ASSESSOR v. DEPT. OF REV., 13 OTR 72 (1994)
DOUGLAS COUNTY ASSESSOR v. DEPARTMENT OF REVENUE and WILLAMETTE INDUSTRIES, INC., Intervenor TC 3424In the Oregon Tax Court. May 4, 1994. Property taxation — Evidence of value 1. Although an arm’s-length transaction is not conclusive evidence of value, it is very persuasive. Trial was held April 12, 1994, in the courtroom of the Oregon Tax […]
MAGINNIS v. DEPARTMENT OF REVENUE, 14 OTR 550 (1999)
J. Michael MAGINNIS and Janet Y. Maginnis v. DEPARTMENT OF REVENUE TC 4310.In the Oregon Tax Court. April 12, 1999. INCOME TAXATION — TAXATION OF SALES AND PRIZES — CASE LAW INTERPRETATION 1. Federal cases where taxpayers have purchased capital assets or investments from the government are not applicable to cases where taxpayers have been […]
ALTOTSKY v. WASHINGTON COUNTY ASSESSOR, TC-MD 080941C (Or.Tax 2-2-2009)
ALEXANDER ALTOTSKY, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 080941C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 2, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed Defendant’s clerical error correction for tax years 2002-03 through 2007-08. Trial was held by telephone December 15, 2008. Plaintiff appeared on his own behalf. Defendant was represented […]
GROSSO v. WASHINGTON COUNTY ASSESSOR, TC-MD 090021B (Or.Tax 6-4-2009)
JOHN GROSSO, OWNER, dba PORTRAIT INNOVATIONS INC., Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 090021B.In the Oregon Tax Court. Magistrate Division, Property Tax. June 4, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerns certain personal property penalty matters for the 2008-09 tax year on Account P2156790. A case management conference was held March 31, […]
ROTHENFLUCH v. DEPT. OF REV., 11 OTR 322 (1990)
Gerald R. ROTHENFLUCH and Terry W. Emmert v. DEPARTMENT OF REVENUE TC 2819In the Oregon Tax Court. January 3, 1990. Taxation — Review, correction of assessment — Authority andpowers of board 1. The jurisdiction of a board of equalization is limited to the current year’s assessment. Taxation — Review, correction or setting aside assessment —Scope […]
LACASSE v. DEPARTMENT OF REVENUE, TC-MD 090308C (Or.Tax 7-28-2009)
LESLIE F. LACASSE and JANET A. LACASSE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon Defendant. TC-MD 090308C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 28, 2009. Page 1 DECISION DAN ROBINSON, Magistrate. I. INTRODUCTION Plaintiffs appeal the denial of their claim for deferral of property tax by the Department of Revenue (Defendant) […]
SWEET HOME EMERGENCY v. LINN CTY. ASSESSOR, TC-MD 091500B (Or.Tax 9-30-2010)
SWEET HOME EMERGENCY MINISTRIES, Plaintiff, v. LINN COUNTY ASSESSOR, Defendant. No. TC-MD 091500B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 30, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain exemption matters for the 2009-10 tax year. The real property is identified in the Complaint as Account R245247.[1] A case […]
NEWKIRK SR v. LINN COUNTY ASSESSOR, TC-MD 100223D (Or.Tax 11-30-2010)
RICHARD D. NEWKIRK SR and LAVERNA M. NEWKIRK, Plaintiffs, v. LINN COUNTY ASSESSOR, Defendant. TC-MD 100223D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the real market value of property identified as Account R692141 for the tax year 2009-10. A trial was […]
DAY v. LANE COUNTY ASSESSOR, TC-MD 101099C (Or.Tax 12-17-2010)
ALAN L. DAY and SHARON M. DAY, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 101099C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 17, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiffs filed an appeal with this court challenging Defendant’s denial of their application for farm use special assessment for the 2010-11 tax year. […]
CATHOLIC COM. SERV. v. LANE CTY. ASSES., TC-MD 091567B (Or.Tax 4-11-2011)
CATHOLIC COMMUNITY SERVICES OF LANE COUNTY INC., Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 091567B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 11, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s denial of its property tax exemption application for property identified as Accounts 0474898 and 0474948 (subject property). A telephone trial […]
PORTLAND GEN. ELECT. CO. v. DEPT. OF REV., 7 OTR 444 (1978)
PORTLAND GENERAL ELECTRIC COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 9, 1978. Interest — Compensation for use of money — In general 1. “Interest” means compensation for the use or forbearance of another’s money. Taxation — Refunding taxes paid 2. Since ORS 311.812(3) requires the government to pay interest on property […]