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 […]
Category: Oregon Tax Court Opinions
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 […]
TIFFANY-DAVIS DRUG v. COMMISSION, 3 OTR 343 (1968)
TIFFANY-DAVIS DRUG CO. v. COMMISSION OREGON FOOD STORES, INC. v. COMMISSION In the Oregon Tax Court. December 27, 1968. Net loss carry-over — Statutory construction 1. The purpose of both ORS 317.297 and the 1939 federal statutes allowing a loss carry-over and carry-back is to overcome the sometimes harsh effect of taxing income strictly on […]
JEFFERS v. DEPARTMENT OF REVENUE, TC-MD 091372C (Or.Tax 4-30-2010)
DAVID S. JEFFERS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091372C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 30, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request, included in its Answer, that the court dismiss Plaintiff’s appeal as untimely because […]
HEWLETT-PACKARD CO. v. DEPT. OF REV., 13 OTR 247 (1995)
HEWLETT-PACKARD COMPANY v. DEPARTMENT OF REVENUE TC 3643In the Oregon Tax Court. March 13, 1995. Abuse of discretion 1. In reviewing the exercise of discretion expressly granted to an administrative officer by statute, the court will not substitute its judgment for that of the officer. Abuse of discretion 2. The director of the Department of […]
KINTZ v. WASHINGTON CTY. ASSESSOR, 17 OTR-MD 200 (2002)
Robert KINTZ, dba A1 Preferred Cleaning and Restoration, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 021123A.In the Oregon Tax Court. Magistrate Division. Decision for Defendant rendered December 27, 2002. Plaintiff appealed the assessment of 100 percent penalties for failing to file timely personal property returns for the 1999-2000 and 2000-2001 tax years. Plaintiff asked the […]
PICARAZZI v. DESCHUTES COUNTY ASSESSOR, TC-MD 100063B (Or.Tax 6-25-2010)
JOHN PICARAZZI and LAUREL HUBBARD, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100063B.In the Oregon Tax Court. Magistrate Division, Property Tax. June 25, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning certain real property assessments for the tax year 2009-10. This matter is now before the court on Defendant’s motion […]
HARDING v. DEPT. OF REV., 13 OTR 454 (1996)
Albert C. HARDING v. DEPARTMENT OF REVENUE TC 3744In the Oregon Tax Court. March 12, 1996. Income taxation — Deductions — Trade or business — Travelexpenses 1. IRC section 162(a)(2) allows a deduction for travel expenses incurred while away from home in the pursuit of a trade or business. The purpose of this section is […]
WILHELM v. DEPARTMENT OF REVENUE, TC-MD 110001B (Or.Tax 7-13-2011)
LEO M. WILHELM, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110001B.In the Oregon Tax Court. Magistrate Division, Income Tax. July 13, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appealed Defendant’s Notice of Determination and Assessment for the 2007 tax year, stating that he “was not an Oregon resident” during the […]
INGRAM v. DEPARTMENT OF REVENUE, TC-MD 060569B (Or.Tax 3-5-2008)
ROGER H. INGRAM and BARBARA R. INGRAM, Plaintiffs v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 060569B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 5, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning personal income tax matters for the three tax years 2002, 2003, and 2004. Prior to trial, the parties […]
UNION PACIFIC RAILROAD COMPANY v. DEPT. OF REV., 9 OTR 501 (1982)
UNION PACIFIC RAILROAD COMPANY v. DEPARTMENT OF REVENUE TC 1279 and 1361In the Oregon Tax Court. March 3, 1982. Taxation — Levy and assessment — Valuation 1. Plaintiff utilized the income and the stock and debt approach (giving equal weight to each approach) and rejected the cost approach due to the problem of obsolescence. Taxation […]
DATTATRAYA LLC v. LINN COUNTY ASSESSOR, TC-MD 100162C (Or.Tax 10-6-2010)
DATTATRAYA LLC, Plaintiff, v. LINN COUNTY ASSESSOR, Defendant. TC-MD 100162C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 6, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the real market value (RMV) of a 50-unit motel in Albany, Oregon, identified in the assessor’s records as Account 0080354. The court issued an Order […]
THOMAS v. DESCHUTES COUNTY ASSESSOR, TC-MD 080284B (Or.Tax 8-27-2009)
GARY M. THOMAS and JEAN A. THOMAS, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 080284B (Control) 080285B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 27, 2009. DECISION JEFFREY S. MATTSON, Magistrate. A trial was held in this matter on February 2, 2009. Gary M. Thomas testified on his own behalf. Theresa Maul and […]
COLGATE-PALMOLIVE CO. v. DEPT. OF REV., 13 OTR 112 (1994)
COLGATE-PALMOLIVE COMPANY v. DEPARTMENT OF REVENUE TC 3568In the Oregon Tax Court. June 30, 1994. Tax Court procedure 1. Tax Court Rule 14 E allows a party 10 days to respond to a motion. Tax Court procedure 2. The law favors resolving disputes on the merits rather than on technicalities. Tax Court procedure 3. Because […]
PIERSON v. DEPT. OF REVENUE, TC 4886 (Or.Tax 1-13-2010)
ESTATE OF WILLIAM R. PIERSON, REBECCA GWEN FORCE, Personal Representative, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4886.In the Oregon Tax Court. Regular Division, Inheritance Tax. January 13, 2010. Page 1 ORDER DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This […]
JEFFREY-WEST v. MULTNOMAH CO. ASSESSOR, TC-MD 090003B (Or.Tax 4-27-2009)
JAMES JEFFREY-WEST and KEVIA JEFFREY WEST, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090003B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 27, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on January 23, 2009, requesting that the Complaint be dismissed. A […]
EIDE v. DEPARTMENT OF REVENUE, TC-MD 070843B (Or.Tax 5-2-2008)
DYANA S. EIDE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070843B.In the Oregon Tax Court. Magistrate Division, Income Tax. May 2, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed December 10, 2007, as part of its Answer, requesting that […]
SMITH v. DEPT. OF REV., 17 OTR 357 (2004)
Daniel M. SMITH, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and MARION COUNTY ASSESSOR, Intervenor-Defendant. TC 4588.In the Oregon Tax Court. Regular Division. Decision for Plaintiff rendered March 17, 2004. Plaintiff appealed the disqualification of his land from special assessment as nonexclusive farm use land. The court found that Intervenor-Defendant Marion County Assessor had not followed […]
RAY v. DEPT. OF REV., 4 OTR 582 (1971)
LEONARD L. RAY, JR. and PATRICIA S. RAY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 29, 1971. Trial had July 8, 1971, in Lane County Courthouse, Eugene. Malcolm H. Scott, Riddlesbarger, Pederson, Young Horn, Eugene, represented plaintiffs. Alfred B. Thomas, Assistant Attorney General, Salem, represented defendant. Decision for plaintiffs rendered November 29, […]
DONAGHUE v. DEPT. OF REV., 13 OTR 184 (1994)
Peter C. DONAGHUE v. DEPARTMENT OF REVENUE TC 3620In the Oregon Tax Court. November 7, 1994. Tax court procedure — Exhaustion of administrative remedy 1. Because the requirement to exhaust administrative remedies is imposed by statute, such requirement is given more force than under common law. Where the party seeking judicial review has foreclosed through […]
SWEENEY v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090313C (Or.Tax 6-30-2009)
KATHLEEN A. SWEENEY, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090313C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 30, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (motion), filed April 27, 2009. Defendant asserts Plaintiff did not properly follow the appeal process and […]
PRESTWOOD v. DESCHUTES COUNTY ASSESSOR, TC-MD 090589C (Or.Tax 2-26-2010)
JAMES S. PRESTWOOD and KATHI D. PRESTWOOD, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 090589C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 26, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiffs timely appeal from an Order of Deschutes County Board of Property Tax Appeals (BOPTA), which sustained the values of their property, as […]
CALIFORNIA BAG v. COMMISSION, 3 OTR 41 (1967)
CALIFORNIA BAG AND METAL CO. and A. VICTOR ROSENFELD v. STATE TAX COMMISSION In the Oregon Tax Court. May 26, 1967. Tax rolls — Protection — Bona fide purchaser 1. ORS 311.220 protects a bona fide purchaser who has relied upon the tax rolls from being prejudiced by subsequent changes in the rolls due to […]
PARIS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080407C (Or.Tax 7-17-2008)
JEAN CLAUDE PARIS and MAARJA K. PARIS, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080407C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 17, 2008. DECISION DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (motion), filed May 1, 2008. Defendant asserts that Plaintiffs have not pled facts showing […]
ROBERTS v. DEPT. OF REV., 10 OTR 448 (1987)
ROBERTS et al v. DEPARTMENT OF REVENUE TC 2567In the Oregon Tax Court. May 6, 1987. Taxation — Review, correction or setting aside of assessment— Grounds of review 1. OAR 150-306.115 allows the department to correct the roll if (1) a gross error exists, (2) there is an extraordinary circumstance, or (3) if parties agree […]
LEITCH v. DEPT. OF REV., 9 OTR 256 (1982)
LEITCH et al v. DEPARTMENT OF REVENUE TC 1557In the Oregon Tax Court. October 22, 1982. Taxation — Constitutional requirements and restrictions — Ingeneral 1. The use of all U.S. currencies as legal tender for tax purposes is specified in 31 U.S.C. § 392. Constitutional law — Distribution of governmental powers — Ingeneral 2. Issuance […]
BORDEN, INC. v. DEPT. OF REV., 10 OTR 37 (1985)
BORDEN, INC. v. DEPARTMENT OF REVENUE TC 1933In the Oregon Tax Court. February 7, 1985. Taxation — Matters considered and methods of valuation 1. Each tax year “stands on its own” but changes in factors used in estimating true cash value must be explained and substantiated. Taxation — Replacement cost; depreciation and obsolescence 2. Support […]
DUNCAN v. DEPARTMENT OF REVENUE, TC-MD 101134D (Or.Tax 12-22-2010)
HEATHER DUNCAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101134D.In the Oregon Tax Court. Magistrate Division, Income Tax. December 22, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss on the ground that Plaintiff failed to appeal within the […]
BURKHART v. CLACKAMAS COUNTY ASSESSOR, TC-MD 110088C (Or.Tax 6-15-2011)
KRISTI L. BURKHART, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 110088C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 15, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. On March 30, 2011, Plaintiff filed an Amended Complaint with this court requesting a reassessment of the value of the subject property for tax years 2007-08, 2008-09, […]
115 COMMERCE ASSOC. v. WASHINGTON COUNTY, TC-MD 100496C (Or.Tax 2-18-2011)
115 COMMERCE ASSOCIATES LLC, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100496C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 18, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss for lack of prosecution. On April 16, 2010 Plaintiff filed a Complaint with this […]
ADAMS MOTORCYCLE SALES v. DEPT. OF REV., 5 OTR 235 (1973)
ADAMS MOTORCYCLE SALES, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 3, 1973. Ad valorem taxation — Cancellation thereof — Motor vehicles held for sale by dealers 1. The failure of the legislature to change in 1971 the subsection (4) referred to in ORS 481.270(2) was merely legislative oversight and, therefore, the […]
GOMES v. DEPARTMENT OF REVENUE, TC-MD 100923C (Or.Tax 8-19-2010)
JOAN MARLENE GOMES and FRED A. GOMES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100923C.In the Oregon Tax Court. Magistrate Division, Income Tax. August 19, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. On June 7, 2010, Plaintiffs filed a Complaint with this court concerning their 2009 Oregon personal income taxes. […]
CHINOOK INVESTMENT CO. v. DEPT. OF REV., 10 OTR 175 (1985)
CHINOOK INVESTMENT COMPANY v. DEPARTMENT OF REVENUE TC 2181In the Oregon Tax Court. December 6, 1985. Taxation — Mode of assessment of corporate stock, property orreceipts — Statutory provisions 1. ORS 314.615 established a legislative preference for apportionment as opposed to separate accounting. Taxation — Mode of assessment of corporate stock, property orreceipts — Statutory […]
GILLIAM v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100091B (Or.Tax 6-28-2010)
LINDA M. GILLIAM, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100091B.In the Oregon Tax Court. Magistrate Division, Property Tax. June 28, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain real property assessments for the tax year 2009-10. This matter is now before the court on Defendant’s Motion to Dismiss, […]
WOODRUFF v. COMMISSION, 2 OTR 351 (1966)
WOODRUFF v. STATE TAX COMMISSION In the Oregon Tax Court. May 6, 1966. Deductions — Losses — Income producing property — Personal residences 1. A loss is deductible if the residence is, prior to its sale, appropriated to income producing purposes and is used for such purposes up to the time of its sale. State […]
SLAUGHTER v. WASHINGTON COUNTY ASSESSOR, TC-MD 110144C (Or.Tax 10-31-2011)
JOHN A SLAUGHTER and BEATRICE SLAUGHTER, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 110144C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 31, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs have appealed the real market value (RMV) of their home for the 2010-11 tax year. The property is identified in the assessor’s records as Account […]
LINCOLN COUNTY ASSESSOR v. YCP SALISHAN LP, 15 OTR 354 (2001)
LINCOLN COUNTY ASSESSOR, Plaintiff, (1998-99 Tax Year) v. YCP SALISHAN LP, dba The Westin Salishan, Defendant. LINCOLN COUNTY ASSESSOR, Plaintiff, (1999-2000 Tax Year) v. YCP SALISHAN LP, dba The Westin Salishan, Defendant. TC 4509 and 4510In the Oregon Tax Court. Filed AUGUST 3, 2001. Plaintiff appealed a magistrate Decision that ordered the assessed value of […]
EBERT v. DEPT. OF REV., 10 OTR 545 (1987)
EBERT v. DEPARTMENT OF REVENUE TC 2611In the Oregon Tax Court. December 30, 1987. Administrative law — Judicial review — Jurisdiction 1. Taxpayer must exhaust administrative remedies before appealing to the tax court. (ORS 305.275(4)) Income taxes — Tax liability — Persons liable 2. Failure to make a timely filing of a tax return is […]
EMMERT v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090572C (Or.Tax 12-22-2009)
TERRY W. EMMERT, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090572C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 22, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s written Motion to Dismiss (motion) Plaintiff’s property value appeal concerning certain real property identified as assessor’s Account R209993, for […]
NEGRETE v. DEPARTMENT OF REVENUE, TC-MD 090028D (Or.Tax 6-12-2009)
MARIO A. NEGRETE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090028D.In the Oregon Tax Court. Magistrate Division, Income Tax. June 12, 2009. DECISION JILL A. TANNER PRESIDING, Magistrate. Plaintiff appeals Defendant’s Notice of Deficiency Assessment, dated October 10, 2008, for tax year 2007. The parties agreed at the case management conference held […]
WORLDMARK THE CLUB v. KLAMATH CNTY. ASSES., TC-MD 050856B (Or.Tax 3-1-2011)
WORLDMARK THE CLUB, Plaintiff, v. KLAMATH COUNTY ASSESSOR, Defendant. TC-MD 050856B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 1, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to consider whether Plaintiff may pursue the above-referenced appeal on an issue not raised in the original […]
DAVIS v. DEPT. OF REVENUE, TC-MD 091189B (Or.Tax 8-27-2009)
ERIC J. DAVIS and MICHELLE D. DAVIS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091189B.In the Oregon Tax Court. Magistrate Division, Income Tax. August 27, 2009. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON Magistrate. Plaintiffs filed their Complaint on June 8, 2009, challenging Defendant’s Notice of Determination and Assessment. After reviewing […]
PEREZ v. DEPARTMENT OF REVENUE, TC-MD 100111B (Or.Tax 6-10-2010)
HERIBERTO HERNANDEZ PEREZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100111B.In the Oregon Tax Court. Magistrate Division, Income Tax. June 10, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss on the ground that Plaintiff failed to appeal within the […]
MILLER v. DEPT. OF REVENUE, TC-MD 111119C (Or.Tax 11-30-2011)
LINDA V. MILLER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 111119C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on the court’s own motion to dismiss because Plaintiff failed to pay the filing fee. Plaintiff filed a […]
MEADOWLAND RANCHES v. DEPT. OF REV., 6 OTR 304 (1976)
MEADOWLAND RANCHES, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 26, 1976. Taxation — Constitutional requirements — Equality and uniformity 1. Unwarranted reliance by assessor on the fact that property was not being used for any purpose, which results in property receiving a higher assessment than identical adjoining property, constituted a prima […]
ROMAN CATHOLIC BISHOP v. DEPT. OF REV., 9 OTR 122 (1981)
ROMAN CATHOLIC BISHOP OF THE DIOCESE OF BAKER v. DEPARTMENT OF REVENUE TC 1448In the Oregon Tax Court. December 17, 1981. Taxation — Property — Exemptions — Strictly construed 1. Tax exemptions must be based upon a statute and such statutes are strictly construed. Taxation — Property — Exemption — Self-imposed trust 2. A self-imposed […]
GONZALEZ v. DEPT. OF REVENUE, TC-MD 070672E (Or.Tax 2-21-2008)
HECTOR GONZALEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070672E.In the Oregon Tax Court. Magistrate Division, Income Tax. February 21, 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. During the case management conference on […]
ROGERS v. CLACKAMAS COUNTY ASSESSOR, TC-MD 100658D (Or.Tax 8-19-2010)
MARY ELLEN ROGERS, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 100658D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 19, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed on May 28, 2010, questioning whether the court has jurisdiction to […]
TOMEI v. LINCOLN COUNTY ASSESSOR, TC-MD 090179C (Or.Tax 3-23-2010)
FLAVIO TOMEI and KATHY TOMEI, Plaintiffs, v. LINCOLN COUNTY ASSESSOR, Defendant. TC-MD 090179C.In the Oregon Tax Court. Magistrate Division, Property Tax. March 23, 2010. DECISION Plaintiffs have appealed the real market value (RMV) of their land, which is identified in the assessor’s records as Account R122569[1] , for tax years 2006-07, 2007-08, and 2008-09. Trial […]
JACKMOND v. DEPT. OF REV., 8 OTR 114 (1979)
OLIVER B. JACKMOND v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 2, 1979. Taxation — Levy and assessment — Assessment rolls — Amendment or alteration 1. The authority granted under ORS 311.205(1) to the officer in charge of the assessment rolls to elect to correct the rolls upon discovering “errors or omissions of […]
JONES v. DEPARTMENT OF REVENUE, TC-MD 080541C (Or.Tax 7-25-2008)
NANCY J. JONES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080541C.In the Oregon Tax Court. Magistrate Division, Income Tax. July 25, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal of Plaintiff’s request for discretionary waiver of penalties and interest for tax years […]
PHILIP MORRIS, INC. v. DEPT. OF REV., 11 OTR 332 (1990)
PHILIP MORRIS, INC. v. DEPARTMENT OF REVENUE TC 2799In the Oregon Tax Court. March 1, 1990. Taxation — Income taxes — Power to impose 1. Public Law 86-272 bars taxation by a political subdivision of a state only if the taxpayer is not taxable within the state. Taxation — Income taxes — Constitutional provisions 2. […]
ELIM SUSHI v. MULTNOMAH COUNTY ASSESSOR, TC-MD 091318D (Or.Tax 6-4-2010)
ELIM SUSHI INC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091318D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 4, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appealed the real market value of personal property and the late filing penalty assessed by Defendant for the tax year 2008-09. Subsequent to the […]
CLARKE v. COOS COUNTY ASSESSOR, TC-MD 070766C (Or.Tax 10-17-2008)
DOROTHY MARIE CLARKE, Plaintiff, v. COOS COUNTY ASSESSOR, Defendant. TC-MD 070766C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 17, 2008. DECISION DAN ROBINSON Magistrate. Defendant disqualified one acre of Plaintiff’s specially assessed designated forestland and Plaintiff appealed. Trial was held by telephone May 13, 2008. Plaintiff appeared on her own behalf. Defendant was […]
PATRICIA TREECE SARIEGO v. MULTNOMAH, TC-MD 090842B (Or.Tax 10-21-2009)
PATRICIA TREECE SARIEGO TRUST, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090842B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 21, 2009. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on July 1, 2009, requesting that the Complaint be dismissed. A […]
HOWELL v. COMMISSION, 3 OTR 225 (1968)
ROBERT C. HOWELL v. COMMISSION In the Oregon Tax Court. June 10, 1968. Sale of residence — Deductible loss — Income-producing purposes 1. Taxpayer may deduct losses from the sale of residential property if prior to such sale the property is appropriated to income-producing purposes and used for such purposes up to the time of […]
BANKS v. DEPARTMENT OF REVENUE, TC-MD 080499D (Or.Tax 11-6-2008)
DALE T. BANKS and GERALDINE BANKS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080499D.In the Oregon Tax Court. Magistrate Division, Income Tax. November 6, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs’ appeal Defendant’s denial of their 2003 Oregon income tax refund request. This matter is before the court on Defendant’s requests […]
LEBECK v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100404D (Or.Tax 2-16-2011)
NICHOLAS LEBECK, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100404D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 16, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of property identified as Account R316626 (subject property.) A telephone trial was held on November 29, 2010. Plaintiff appeared […]
BUMP v. DEPT. OF REV., 4 OTR 156 (1970)
H. WILSON BUMP and FRANCES BUMP v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 28, 1970. True cash value — Market data approach — Forest land 1. The best method of determining the true cash value of forest land for the purposes of taxation is to use the market data approach. Market data […]
PORTLAND REINV. v. MULTNOMAH COUNTY, TC-MD 091616C (Or.Tax 2-18-2011)
PORTLAND COMMUNITY REINVESTMENT INITIATIVES, INC., Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091616C.In the Oregon Tax Court. Magistrate Division, Property Tax Exemption. February 18, 2011. DECISION ON CROSS MOTIONS FOR SUMMARY JUDGMENT DAN ROBINSON, Magistrate. This matter is before the court on the parties’ cross motions for summary judgment. Briefs were filed in September, October, […]
LYDIARD v. DEPARTMEN OF REVENUE, 14 OTR 152 (1997)
Harry L. LYDIARD v. DEPARTMENT OF REVENUE TC 4003In the Oregon Tax Court. March 5, 1997 Income taxation — Nonresidents — Disposition of real property 1. Nonresident taxpayers are entitled to deduct losses resulting from the disposition of Oregon real property. Income taxation — Nonresidents — Sale of stock 2. Nonresident taxpayers may deduct losses […]
PERKINS v. DEPARTMENT OF REVENUE, 15 OTR 381 (2001)
MARK PERKINS, et al, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and MULTNOMAH COUNTY, OREGON, a political subdivision of the State of Oregon, Intervenor-Defendant. TC 4526In the Oregon Tax Court. September 19, 2001 Plaintiffs appealed a magistrate Decision upholding Intervenor-Defendant’s issuance of a retroactive denial of a property tax exemption for the 1999-2000 […]
IRON MOUNTAIN PROP. v. DOUGLAS CTY. ASSE., TC-MD 110106N (Or.Tax 4-22-2011)
IRON MOUNTAIN PROPERTIES, Plaintiff, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 110106N.In the Oregon Tax Court. Magistrate Division, Property Tax. April 22, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on the Douglas County Assessor’s (County) Answer Motions to Dismiss (Answer), filed March 30, 2011, and its Amended […]
SMITH v. DEPT. OF. REV., 18 OTR 299 (2005)
Donna M. SMITH and Randall W. Smith, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4710 TC 04715.In the Oregon Tax Court. Decision rendered July 6, 2005. Plaintiffs (taxpayers) did not file personal income tax returns for the years 1996 through 2000 even though they had Oregon taxable income. Defendant Department of Revenue (the department) […]
MULTNOMAH COUNTY v. DEPT. OF REV., 13 OTR 170 (1994)
MULTNOMAH COUNTY, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice Druian, and its Tax Assessor, Robert Ellis v. DEPARTMENT OF REVENUE and ELF ATOCHEM NORTH AMERICA, INC., Intervenor TC 3557In the Oregon Tax Court. October 24, 1994. Property tax — Ownership of land 1. Under common law, […]
LIVINGSTON v. COMMISSION, 1 OTR 461 (1964)
LIVINGSTON v. STATE TAX COMMISSION In the Oregon Tax Court. January 31, 1964. Capital gains and losses — Installment — Change in law 1. The law in effect during the year of an installment’s receipt determines the application of capital gains provisions to the realized gain included in that particular installment payment. Capital gains and […]
CASTLE SAWMILLS, INC. v. COMMISSION, 1 OTR 571 (1964)
CASTLE SAWMILLS, INC. v. STATE TAX COMMISSION In the Oregon Tax Court. May 4, 1964. Corporation income tax — Domestic — Intangible income 1. As the state of domicile, Oregon clearly has the power to tax plaintiff’s intangible income. Corporation income tax — Domestic 2. A corporation’s person is always in the state of its […]
HINES LUMBER CO. v. COMMISSION, 1 OTR 442 (1963)
HINES LUMBER CO. v. STATE TAX COMMISSION In the Oregon Tax Court. October 28, 1963. Stare decisis 1. When the Supreme Court has already determined the same issue which is now being presented to this court, the earlier Supreme Court decision disposes of the case under the doctrine of stare decisis. Income tax — Allocation […]
BEACH v. DEPT. OF REV., 11 OTR 256 (1989)
David R. and Sunny L. BEACH v. DEPARTMENT OF REVENUE TC 2830In the Oregon Tax Court. August 30, 1989. Taxation — Levy and assessment — Rural or agricultural lands 1. Oregon statutes provide for special assessment of farm land in both EFU zones and non-EFU zones. ORS 308.370. Taxation — Levy and assessment — Statutory […]
ATLANTIC RICHFIELD CO. v. DEPT. OF REV., 13 OTR 398 (1995)
ATLANTIC RICHFIELD COMPANY, for itself and on behalf of certain combined subsidiaries v. DEPARTMENT OF REVENUE TC 3736In the Oregon Tax Court. November 17, 1995. Accounting methods — Reflection of income 1. The department can require taxpayers to use a different method of accounting if it found that the taxpayer’s method did not clearly reflect […]
GUTIERREZ v. DEPARTMENT OF REVENUE, TC-MD 100160D (Or.Tax 10-21-2010)
VIELCA MEDINA GUTIERREZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100160D.In the Oregon Tax Court. Magistrate Division, Income Tax. October 21, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s proposed adjustments to her 2006 and 2007 Oregon state income tax returns. This matter is before the court on […]
COPE v. DESCHUTES COUNTY ASSESSOR, TC-MD 080906B (Or.Tax 10-27-2008)
TIMOTHY C. COPE and MEREDITH J. COPE, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 080906B.In the Oregon Tax Court. Magistrate Division, Property Tax. October 27, 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 […]
BACH v. DEPT. OF REV., 4 OTR 1 (1969)
RICHARD D. AND NANCY F. BACH v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 10, 1969. Gross income — Includability of corporate distribution to shareholder — Dividend 1. Receipt of corporate distribution by shareholder is includable in shareholder’s gross income only to the extent that it was from the corporation’s earnings and profits […]
STANDLEY v. DESCHUTES COUNTY ASSESSOR, TC-MD 101302C (Or.Tax 5-10-2011)
TERESA E. STANDLEY, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 101302C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 10, 2011. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. Plaintiff appeals the value of certain personal property that at one time was used in a dental lab. The property is identified as Account 202828. […]
GOODY v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100158B (Or.Tax 4-6-2011)
RAYMOND GOODY and LYNETTE GOODY, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100158B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 6, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the real market value of the subject property identified as Account R578039 for tax year 2009-10. A telephone trial was held on November […]
ATT v. DEPARTMENT OF REVENUE, 15 OTR 202 (2000)
ATT, for itself and on behalf of certain combined subsidiaries, Plaintiff, v. DEPARTMENT OF REVENUE Defendant. TC 4438In the Oregon Tax Court. August 31, 2000 Plaintiff, a public utility, invested working capital in short-term securities. Plaintiff treated receipts from sale of those securities as gross income and included them in the denominator of its sales […]
CITY OF EUGENE v. DEPARTMENT OF REVENUE, 15 OTR 1 (1998)
THE CITY OF EUGENE, acting by and through the Eugene Water and Electric Board v. DEPARTMENT OF REVENUE TC 4174In the Oregon Tax Court. May 12, 1998 Plaintiff claimed that its property was not taxable because it was public property, used for a public purpose, and used in a manner consistent with Plaintiff’s granted authority. […]
GIBBS v. WASHINGTON COUNTY ASSESSOR, TC-MD 100246C (Or.Tax 5-28-2010)
JAMES D. GIBBS and CATHLEEN M. GIBBS, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100246C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 28, 2010. DECISION DAN ROBINSON, Magistrate. Plaintiffs appealed the real market value (RMV) of certain real property identified in the assessor’s records as R1001481 for the 2009-10 tax year. A preliminary […]
GUNNING v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100039B (Or.Tax 4-28-2010)
BRIAN GUNNING and SARA GUNNING, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100039B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 28, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning certain real property assessments for the tax year 2009-10. This matter is now before the court on Defendant’s Motion […]
JONES v. DEPT. OF REV., 9 OTR 335 (1983)
JONES et al v. DEPARTMENT OF REVENUE TC 1876In the Oregon Tax Court. July 11, 1983. Tax — Inheritance and gift taxes — Remainders 1. Early vesting of estates, formerly favored as rule of law, now competes against other factors in determination of intent of conveyor. Tax — Inheritance and gift taxes — Remainders 2. […]
JENSEN v. DEPT. OF REV., 13 OTR 296 (1995)
Gary L. JENSEN and Janelee H. Jensen v. DEPARTMENT OF REVENUE TC 3716In the Oregon Tax Court. June 21, 1995. Income taxation — Exemption under Amtrak Act 1. Because taxpayer is not a driver, mechanic or freight handler, he can qualify for the tax benefit or exemption only if he is “not an employer” and […]
SLACK DURMAZ v. DEPT. OF REV., 18 OTR 94 (2004)
Tammy SLACK DURMAZ, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4681.In the Oregon Tax Court. Decision for Defendant rendered on December 14, 2004. Defendant Department of Revenue (the department) mailed a Notice of Liability (NOL) to Plaintiff (taxpayer) on February 14, 2003, to an address indicated on taxpayer’s 2001 personal income tax return. Taxpayer […]
JAMES v. LANE COUNTY ASSESSOR, TC-MD 110456C (Or.Tax 7-19-2011)
KARI L. JAMES and MAXINE C. ELIN, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 110456C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 19, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs have appealed to this court seeking reimbursement of property taxes they paid on a structure that was removed in 2005. The property is carried […]
GOWER v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080378D (Or.Tax 10-31-2008)
WADE A. GOWER, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080378D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 31, 2008. DECISION OF DISMISSAL HENRY C. BREITHAUPT, Judge. This matter is before the court on Defendant’s motion to dismiss (motion), filed June 25, 2008, requesting that Plaintiff’s Complaint be dismissed. Defendant disputes Plaintiff’s request […]
ZINDA v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080431C (Or.Tax 2-17-2009)
JACK D. ZINDA, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080431C (Control); 080432C.In the Oregon Tax Court. Magistrate Division. February 17, 2009. Page 1 DECISION DAN ROBINSON, Magistrate. This is a property value appeal for the 2007-08 tax year, involving two tax lots. Trial was held September 17, 2008. Plaintiff appeared on his own behalf. […]
K P INVESTMENT LLC v. MARION CTY. ASSESSOR, TC-MD 100139B (Or.Tax 8-19-2010)
K P INVESTMENT LLC, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 100139B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 19, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on April 29, 2010, requesting that the Complaint be dismissed. A […]
BCI MANUFACTURING INC v. WASHINGTON COUNTY, TC-MD 090082D (Or.Tax 5-6-2009)
BCI MANUFACTURING INC, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 090082D.In the OREGON Tax Court MAGISTRATE Division, Property Tax. May 6, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on it s own motion to dismiss this case for Plaintiff’s failure to comply with applicable statutory requirements. On […]
GUINN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110338N (Or.Tax 5-31-2011)
RAYFORD GUINN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110338N.In the Oregon Tax Court. Magistrate Division, Property Tax. May 31, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on Defendant’s Motion to Dismiss, filed on April 29, 2011. Defendant requests that the court dismiss Plaintiff’s appeal of […]
COMMONWEALTH v. DEPT. OF REV., 4 OTR 80 (1970)
COMMONWEALTH, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 20, 1970. True cash value — Shopping center land — Evidence Evidence sustains plaintiff’s allegation that value placed on land on which shopping center is located should be reduced. Trial had January 27, 1970, in courtroom of Oregon Tax Court, Salem, Oregon. Edward […]
MATHERS v. DESCHUTES COUNTY ASSESSOR, TC-MD 110130N (Or.Tax 11-30-2011)
ANDREW MATHERS and ESTHER MATHERS, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 110130N.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiffs appeal the real market value of residential property identified as Account 182566 (subject property) for the 2010-11 tax year. A trial was held […]
RAMIREZ v. DEPARTMENT OF REVENUE, TC-MD 100050D (Or.Tax 5-28-2010)
AGUSTINA RUIZ RAMIREZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100050D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 28, 2010. DECISION OF DISMISSAL JILL A. TANNER PRESIDING, Magistrate. Plaintiff appealed Defendant’s Notices of Deficiency Assessment, dated December 18, 2009, denying Plaintiff’s claimed filing status and exemptions for dependents for tax […]
LINN COUNTY ASSESSOR v. DEPARTMENT OF REVENUE, 14 OTR 257 (1998)
LINN COUNTY ASSESSOR v. DEPARTMENT OF REVENUE and DAYTON HUDSON CORPORATION, Intervenor TC 4122In the Oregon Tax Court. February 9, 1998 Property taxation — Work-in-progress exemption 1. ORS 307.330 provides a two part test: (1) whether construction was complete, or (2) whether the building was used or occupied on or before July 1. Property taxation […]
PORTER v. DEPARTMENT OF REVENUE, TC 4789 (Or.Tax 10-20-2009)
ALBERT M. PORTER III and CARLA PORTER, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4789.In the Oregon Tax Court. Magistrate Division, Income Tax. October 20, 2009. ORDER DENYING PLAINTIFFS’ AMENDED MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT. I. INTRODUCTION This matter comes before the court […]
GUGLER v. BAKER COUNTY EDUCATION SERV. DIST., 10 OTR 315 (1986)
GUGLER et al v. BAKER COUNTY EDUCATION SERVICE DISTRICT TC 2340In the Oregon Tax Court. November 26, 1986. Constitutional law — Personal civil and political rights —Constitutional guaranties 1. ORS 334.025(3) and 334.240(1) do not violate the constitutional one man-one vote rule because this principle is limited to legislative bodies, not those whose functions are […]
PEARCE v. DEPARTMENT OF REVENUE, TC-MD 100892C (Or.Tax 10-31-2011)
RONALD PEARCE and DARYL PEARCE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100892C.In the Oregon Tax Court. Magistrate Division, Income Tax. October 31, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs appeal from Defendant’s determination upholding Notices of Deficiency for tax years 2006 and 2007. This court decided this case on Defendant’s Motion for […]
SIMPSON TIMBER CO. v. COMMISSION, 2 OTR 509 (1966)
SIMPSON TIMBER COMPANY v. STATE TAX COMMISSION In the Oregon Tax Court. August 4, 1966. Administrative law and procedure — Exhaustion of remedies 1. As a general rule, those who seek judicial relief must show that they have exhausted their administrative remedies. Appeal — Declaratory judgment — Jurisdiction — Exhaustion of remedies 2. Where the […]
SPRINGFIELD CHURCH OF THE BRETHREN v. DEPT. OF REV., 10 OTR 443 (1987)
SPRINGFIELD CHURCH OF THE BRETHREN v. DEPARTMENT OF REVENUE TC 2482In the Oregon Tax Court. May 6, 1987. Taxation — Exemptions — Statutory provisions 1. ORS 307.130 grants tax exemption to property that “is actually and exclusively occupied or used in the * * * charitable * * * work carried on by such institutions.” […]
COSTE v. MARION COUNTY ASSESSOR, TC-MD 090093C (Or.Tax 6-12-2009)
ADRIANA COSTE, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 090093C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 12, 2009. DECISION DAN ROBINSON, Magistrate. I. INTRODUCTION Plaintiff appealed the value of her home, identified as Account R333789, for tax years 2007-08 and 2008-09. Defendant, in its Answer, requested that the court dismiss the appeal […]
FOUNDATION OF HUMAN UNDERSTANDING v. DEPT. OF REV., 9 OTR 429 (1984)
FOUNDATION OF HUMAN UNDERSTANDING v. DEPARTMENT OF REVENUE TC 1916In the Oregon Tax Court. April 9, 1984. Taxation — Religious societies and institutions, and propertyused for religious purposes 1. The verity of the beliefs of a group is not an issue in the determination that it is or is not a religious organization. Taxation — […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090736D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090736D.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 02500, [1] for tax year 2008-09. […]