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 […]
Category: Oregon Tax Court Opinions
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 […]
WAIDE v. CLACKAMAS COUNTY ASSESSOR, TC-MD 100157D (Or.Tax 6-25-2010)
CARL BRYAN WAIDE and KIMBERLY DAWN WAIDE, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 100157D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 25, 2010. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiffs’ failure to respond to Defendant’s stipulated agreement. On May 19, 2010, Defendant sent Plaintiff a […]
23RD FLANDERS LLC v. MULTNOMAH CTY. ASSESSOR, 17 OTR-MD 438 (2003)
23RD FLANDERS LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 030044C.In the Oregon Tax Court. Magistrate Division. Decision for Defendant rendered June 4, 2003. Plaintiff appealed the maximum assessed and assessed value of its property for tax year 2002-03. Plaintiff appealed from Defendant’s value determination directly to the Tax Court, asserting that the case is […]
LINCOLN COUNTY v. DEPT. OF REV., 11 OTR 5 (1988)
LINCOLN COUNTY and Carl A. Sanders, Lincoln County Assessor v. DEPARTMENT OF REVENUE and Homer Davis, Bruce Holt, Walter L. Behrens, C.W. Son, Inc., Charma Chappell, Henry Gerdes, Suk Young Lee, Sea Trek and Albert Swynenburg, Intervenors. TC 2578In the Oregon Tax Court. March 1, 1988. Taxation — Valuation — Real property 1. Long standing […]
BAGEAC v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100242C (Or.Tax 10-12-2010)
ALEXANDRU C. BAGEAC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100242C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 12, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss Plaintiff’s appeal for lack of aggrievement. ORS 305.275 requires the party seeking a […]
FOURNIER v. DEPT. OF REV., 9 OTR 462 (1984)
FOURNIER et al v. DEPARTMENT OF REVENUE TC 2064In the Oregon Tax Court. July 20, 1984. Taxation — Time and date of assessment 1. The “current assessment year” is the assessment year in which a written request is made to the Department of Revenue for the correction of a claimed erroneous assessment. (ORS 311.205(2).) Taxation […]
KLUPENGER v. DEPARTMENT OF REVENUE, 14 OTR 390 (1998)
THE ESTATE OF RONALD J. KLUPENGER, Brian P. KLUPENGER, Personal Representative v. DEPARTMENT OF REVENUE. TC 4079.In the Oregon Tax Court. March 25, 1998. INCOME TAXATION — INCOME IN RESPECT OF A DECEDENT 1. IRC regulation section 1.691(a)-(l)(b) provides in part that “`income in respect of a decedent’” is income a decedent was entitled to […]
RAMOS v. DEPARTMENT OF REVENUE, TC-MD 100145C (Or.Tax 10-12-2010)
ADRIAN JACOB CORTES RAMOS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100145C.In the Oregon Tax Court. Magistrate Division, Income Tax. October 12, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff filed an appeal in this court March 10, 2010, challenging Defendant’s Notice of Deficiency Assessments (assessments) for tax years 2006, 2007, and […]
DEMCO DEVELOPM’T CORP. v. DEPT. OF REV., 6 OTR 502 (1976)
DEMCO DEVELOPMENT CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 4, 1976. Statutes — Construction and operation — Remedial legislation 1. Remedial legislation, such as ORS 308.280(6), should be construed to furnish all remedies and accomplish all the purposes the legislature intended. Statutes — Construction and operation — Notice of assessment 2. […]
GRAY v. MULTNOMAH COUNTY ASSESSOR, TC-MD 070819B (Or.Tax 1-10-2008)
KAMI GRAY, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 070819B.In the Oregon Tax Court. Magistrate Division, Property Tax. January 10, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is now before the court on Defendant’s Motion to Dismiss filed November 28, 2007. A case management conference was held December 13, 2007. Kami Gray […]
ESCOBAR v. DEPT. OF REVENUE, TC-MD 090835C (Or.Tax 3-8-2011)
ANDREW R. ESCOBAR, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090835C.In the Oregon Tax Court. Magistrate Division, Withholding Tax. March 8, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals Defendant’s Notice of Liability, dated April 3, 2009, requesting payment of unpaid withholding tax liabilities for Freeman Contracting, Inc. for the fourth quarter of […]
YAMHILL CTY. ASSESSOR v. ABRAMS, TC-MD 090741D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090741D.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 03100, [1] for tax year 2008-09. […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090734D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090734D.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 02300, [1] for tax year 2008-09. […]
DEPT. OF REVENUE v. U-HAUL CO. OF OREGON, TC 4799 (Or.Tax 10-26-2010)
DEPARTMENT OF REVENUE, State of Oregon, Plaintiff, v. U-HAUL CO. OF OREGON, Defendant. TC 4799.In the Oregon Tax Court. Regular Division, Income Tax. October 26, 2010. Page 1 ORDER GRANTING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT AND DENYING DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is before the court on […]
ASSET BUILDERS CONS. v. MARION COUNTY, TC-MD 101116B (Or.Tax 12-10-2010)
ASSET BUILDERS CONSTRUCTION CORP, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 101116B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 10, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerns interest charges imposed for the late payment of real property taxes. The property involved is identified as Account R339809. Plaintiff seeks cancellation of approximately […]
McNICOL v. MARION COUNTY ASSESSOR, TC-MD 091158C (Or.Tax 10-15-2009)
DENNIS H. McNICOL, deceased, and ANGELA J. McNICOL, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 091158C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 15, 2009. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff Angela McNichol has appealed from a clerical error correction made by Defendant June 24, 2009, increasing Plaintiffs’ assessed value (AV) and […]
CONTRERAS v. DEPARTMENT OF REVENUE, TC-MD 100928D (Or.Tax 3-17-2011)
JOSE ESPEJO CONTRERAS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100928D.In the Oregon Tax Court. Magistrate Division, Income Tax. March 17, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s denial of claimed dependents for tax years 2006, 2007, and 2008. A trial was held in the Oregon Tax Courtroom, Salem, […]
POLK COUNTY v. DEPARTMENT OF REVENUE, 14 OTR 566 (1999)
POLK COUNTY v. DEPARTMENT OF REVENUE, and CAPITAL MANOR, INC., Intervenor TC 4226.In the Oregon Tax Court. Decided May 6, 1999. PROPERTY TAXATION — SPECIAL VALUATION — NONPROFIT HOUSING FOR THEELEDERY 1. ORS 308.490 declares that when determining the real market value of homes for the elderly, run by nonprofit corporations, it is not appropriate […]
DEPARTMENT OF REVENUE, v. GLASS, 15 OTR 117 (2000)
DEPARTMENT OF REVENUE, State of Oregon, Plaintiff, v. WHELDON E. GLASS, Defendant. TC 4385In the Oregon Tax Court. March 24, 2000 The court held that Defendant was an Oregon resident, subject to income taxation, because traveling in and living out of his truck during the entire tax year did not constitute maintenance of a permanent […]
MULTNOMAH CO. v. DEPT. OF REV., 6 OTR 325 (1976)
MULTNOMAH COUNTY v. DEPARTMENT OF REVENUE; VEDANTA SOCIETY OF PORTLAND, OREGON, INTERVENOR In the Oregon Tax Court. February 12, 1976. Taxation — Exemptions — Religious societies and institutions 1. A religious organization, incorporated to carry out its work, ordinarily qualifies as a benevolent or charitable institution which is exempt from ad valorem taxation. ORS 307.130. […]
ANSPACH ESTATE v. UMATILLA COUNTY ASSESSOR, TC-MD 080547B (Or.Tax 1-14-2009)
ANSPACH ESTATE and JOELLE KATON, Plaintiffs, v. UMATILLA COUNTY ASSESSOR, Defendant. TC-MD 080547B.In the Oregon Tax Court. Magistrate Division, Property Tax. January 14, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiffs have appealed the disqualification of certain land from its assessment as farmland. The Complaint states the relief requested is “farm tax status (farm […]
GOSSETT v. DEPT. OF REV., 13 OTR 303 (1995)
Tommie A. GOSSETT and Lynn E. Gossett v. DEPARTMENT OF REVENUE TC 3665In the Oregon Tax Court. April 6, 1995. Income taxation — Sale of principal residence 1. IRC § 1034 provides for deferral of recognition of gain realized on the sale of a principal residence if the taxpayer purchases a new principal residence of […]
TKACHENKO v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080538C (Or.Tax 8-22-2008)
ANDREY TKACHENKO and YELENA TKACHENKO, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080538C.In the Oregon Tax Court. Magistrate Division, Property Tax. August 22, 2008. DECISION OF DISMISSAL DAN ROBINSON MAGISTRATE. This matter is before the court on Defendant Department of Revenue’s (department) request to be dismissed as a named defendant, and Defendant Clackamas County Assessor’s […]
NORTH HARBOUR CORP. v. DEPARTMENT OF REVENUE, 16 OTR 91 (2002)
NORTH HARBOUR CORPORATION, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and MULTNOMAH COUNTY ASSESSOR, Intervenor-Defendant. No. 4540.In the Oregon Tax Court. Decision for Plaintiff rendered August 20, 2002. Plaintiff appealed a decision of the Magistrate Division holding that a condominium project under construction does not qualify for exemption under ORS 307.330 because the […]
BRICE v. DESCHUTES COUNTY ASSESSOR, TC-MD 090623D (Or.Tax 10-16-2009)
WILLIAM R. BRICE and SHERYL D. BRICE, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 090623D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 16, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A trial was […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TR., TC-MD 090719B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090719B.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 […]
SMITH REVOCABLE TRUST v. YAMHILL CTY. ASS., TC-MD 100725B (Or.Tax 1-25-2011)
DELFORD M. SMITH REVOCABLE TRUST, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 100725B.In the Oregon Tax Court. Magistrate Division, Property Tax. January 25, 2011. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s status report, filed December 20, 2010, and its Answer filed June 15, 2010, requesting […]
WALKER v. DEPT. OF REV., 12 OTR 12 (1991)
Hubert E. WALKER v. DEPARTMENT OF REVENUE TC 2956In the Oregon Tax Court. March 21, 1991. Easements — Creation — Nature and elements of right 1. There are statutory processes for obtaining an easement or way of necessity. ORS 376.150 through ORS 376.180. Taxation — Valuation — Matters considered 2. A perceived problem with access, […]
PORTLAND DISTRIBUTING CO. v. DEPT. OF REV., 10 OTR 463 (1987)
PORTLAND DISTRIBUTING COMPANY v. DEPARTMENT OF REVENUE TC 2541In the Oregon Tax Court. August 31, 1987. Statutes — Construction and operation — General and specificwords 1. The doctrine of “ejusdem generis” directs that a general provision of a statute is limited by subsequent language more specific in scope. Taxation — Nature and extent of power […]
PACI. STA. MAR. v. DEPT. OF REV., 19 OTR 349 (2007)
PACIFIC STATES MARINE FISHERIES COMMISSION, Plaintiff, v. DEPARTMENT OF REVENUE and Multnomah County Assessor, Defendants. No. 4771.In the Oregon Tax Court. Decision for the county rendered September 12, 2007. Plaintiff (taxpayer) appeals the denial of a property tax exemption, claiming that it should be exempt from property taxation pursuant to ORS 307.112 and ORS 307.090. […]
CARSON ET AL v. DEPT. OF REV., 7 OTR 249 (1977)
HARRY CARSON, Jr., PAT McCARTHY, and WALTER HEINE, COMMISSIONERS FOR MARION COUNTY, HAROLD DOMOGALLA, ASSESSOR FOR MARION COUNTY, and DOLORES GLENNIE, TAX COLLECTOR FOR MARION COUNTY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 21, 1977. Statutes — Construction and operation — Particular words and phrases 1. “Good and sufficient cause” under the […]
SCHWEITZER’S CASUAL WEAR v. DEPARTMENT OF REVENUE, 16 OTR 46 (2002)
SCHWEITZER’S CASUAL WEAR, INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. 4555.In the Oregon Tax Court. Decision for Defendant rendered July 2, 2002. Plaintiff appealed the imposition of a payroll tax arguing that it is unfair, it amounts to taxation without representation, double taxation, and is in violation of constitutional requirements of […]
JOHNSTON v. YAMHILL COUNTY ASSESSOR, TC-MD 100617C (Or.Tax 12-17-2010)
CURT JOHNSTON, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 100617C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 17, 2010. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion for Dismissal (Motion) filed September 24, 2010. Defendant requests that the court dismiss the Complaint because Plaintiff is not […]
ROSEBURG SCHOOL DIST. v. CITY OF ROSEBURG, 12 OTR 329 (1992)
ROSEBURG SCHOOL DISTRICT, a local government unit; G I Investments, an Oregon Partnership; Horizon Motors Inc., an Oregon corporation, dba Horizon Mazda; Rapat, Inc., an Oregon corporation, dba Douglas Inn; Parkway Holdings, Inc., an Oregon corporation, dba Parkway Ford and Parkway Nissan; Jack Mathis General Contractors, Inc., an Oregon corporation; Paul Jackson Wholesale Co., Inc., […]
YAMHILL CTY. ASSE. v. JOHNSON LIVING TRUST, TC-MD 090698B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090698B.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 […]
LANE COUNTY ASSESSOR v. MM CATTLE CO., TC-MD 110187C (Or.Tax 6-23-2011)
LANE COUNTY ASSESSOR, Plaintiff, v. MM CATTLE COMPANY, Defendant. TC-MD 110187C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 23, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the Court on Defendant’s Motion to Dismiss (Motion), filed April 19, 2011, requesting that the Complaint be dismissed for improper service. Plaintiff filed […]
WOOD v. LINCOLN COUNTY ASSESSOR, TC-MD 090175B (Or.Tax 12-11-2009)
GARY L. WOOD and WENDY C. WOOD, Plaintiffs, v. LINCOLN COUNTY ASSESSOR, Defendant. TC-MD 090175B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 11, 2009. DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was held July 28, 2009. Wendy C. Wood participated on Plaintiffs’ behalf. Heidi Stout and Charles Gross appeared for Defendant. […]
VILLANUEVA v. DEPARTMENT OF REVENUE, TC-MD 100179B (Or.Tax 6-10-2010)
ALEJANDRINA CORONADO VILLANUEVA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100179B.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 […]
HALL v. DEPARTMENT OF REVENUE, TC-MD 080102C (Or.Tax 4-8-2008)
REBECCA A. HALL, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080102C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 8, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal[1] on the ground that Plaintiff failed to appeal within the 90 days required […]
FRIENDSVIEW MANOR v. COMMISSION, 2 OTR 130 (1965)
FRIENDSVIEW MANOR v. STATE TAX COMMISSION In the Oregon Tax Court. March 19, 1965. Exemptions — Strict construction 1. The law in Oregon of strict construction against exemptions is well established. Exemptions — Property tax — Charitable institutions 2. In order for a charitable institution to be exempt it must actually dispense charity. Trial had […]
MOUA v. DEPARTMENT OF REVENUE, TC-MD 081230B (Or.Tax 3-4-2010)
ELIZABETH MOUA and MIKE MOUA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081230B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 4, 2010. DECISION JEFFREY S. MATTSON, Magistrate. This appeal concerns certain personal income tax matters for the 2007 tax year. At issue are certain child care expenses claimed on Plaintiffs’ […]
SWASHBUCKLER, INC. v. DEPT. OF REV., 12 OTR 476 (1993)
SWASHBUCKLER, INC., an Oregon Chapter S corporation v. DEPARTMENT OF REVENUE TC 3289In the Oregon Tax Court. July 13, 1993. Property taxation — Ocean charter vessel exemption 1. Because plaintiff’s tour boat did not operate in the ocean as required by ORS 830.430(2.), it is not exempt from ad valorem taxation as an ocean charter […]
THE SOCIETY OF ST. VINCENT DePAUL v. DEPT. OF REV., 14 OTR 47 (1996)
The SOCIETY OF ST. VINCENT DePAUL OF PORTLAND, OREGON v. DEPARTMENT OF REVENUE TC 3928In the Oregon Tax Court. October 16, 1996 Property taxation — Exemption — Leases 1. ORS 307.112 provides an exemption from real property taxes for property that is leased and used by a charitable organization in its work. The exemption continues […]
ONGE v. LANE COUNTY ASSESSOR, TC-MD 081102B (Or.Tax 2-5-2009)
JUDY ST. ONGE, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 081102B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 5, 2009. DECISION JEFFREY S. MATTSON, MAGISTRATE. A case management conference was held on January 13, 2009. Judy St. Onge appeared on her own behalf. Joyce Kehoe represented Defendant. At issue is Plaintiff’s claim for […]
TUYUB v. DEPARTMENT OF REVENUE, TC-MD 101317D (Or.Tax 7-12-2011)
FELIPE XIU TUYUB, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101317D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 12, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. On June 10, 2011, […]
LEGACY HEALTH SYSTEM v. DEPT. OF REV., 13 OTR 140 (1994)
LEGACY HEALTH SYSTEM v. DEPARTMENT OF REVENUE TC 3581In the Oregon Tax Court. July 25, 1994. Tri-Met taxes — Exemptions 1. The characteristics required to qualify as a charitable organization under IRC § 501(c)(3) are not necessarily the characteristics of a hospital. A health care organization does not have to be a hospital to qualify […]
STAFFORD v. MULTNOMAH COUNTY ASSESSOR, TC-MD 081086D (Or.Tax 2-19-2009)
JACK A. STAFFORD, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 081086D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 19, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed on January 20, 2009, requesting that the Complaint be dismissed. A case management […]
GARCIA v. DEPARTMENT OF REVENUE, TC-MD 080501C (Or.Tax 8-13-2008)
GRACIELA GARCIA and ARTURO OLMEDO SILVA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080501C.In the Oregon Tax Court. Magistrate Division, Income Tax. August 13, 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 […]
IN RE WILLAMETTE INDUSTRIES, INC., 8 OTR 324 (1980)
In re Enforcement of Subpoena of the Department of Revenue Issued and Directed to WILLAMETTE INDUSTRIES, INC. In the Oregon Tax Court. March 25, 1980. Taxation — Proceedings by assessors for discovery and valuation of property — In general 1. Property tax returns and information relevant to them come under a secrecy clause set out […]
MLK-WYGANT LLC v. MULTNOMAH CTY. ASSESSOR, TC-MD 091548B (Or.Tax 8-13-2010)
MLK-WYGANT LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 091548B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 13, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiff filed its Complaint on November 9, 2010. A case management conference was held on March 9, 2010. […]
BLANCO BOGS, INC. v. DEPT. OF REV., 14 OTR 1 (1996)
BLANCO BOGS, INC., et al v. DEPARTMENT OF REVENUE TC 3847In the Oregon Tax Court. June 20, 1996 Property taxation — Exemption — Cranberry vines 1. Cranberry vines are exempt from taxation. ORS 307.320. Property taxation — Valuation — Income approach — Cranberryfarms 2. When valuing cranberry farms by the income approach, the appraiser must […]
PITZER v. DEPARTMENT OF REVENUE, TC-MD 080857B (Or.Tax 4-23-2009)
KRISTA PITZER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080857B.In the Oregon Tax Court. Magistrate Division, Income Tax. April 23, 2009. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A trial was scheduled on April […]
ABBOTT v. DEPARTMENT OF REVENUE, TC-MD 080943D (Or.Tax 11-13-2008)
STEVEN K. ABBOTT and PAMELA A. ABBOTT, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080943D.In the Oregon Tax Court. Magistrate Division, Income Tax. November 13, 2008. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s assessment of a penalty for tendering non-sufficient funds (NSF). A case management conference was held Thursday, October […]
NATIVE FOREST COUNCIL v. LANE CTY. ASSESSOR, 17 OTR-MD 30 (2001)
NATIVE FOREST COUNCIL and Timothy G. Hermach, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 001065E.In the Oregon Tax Court. Magistrate Division. Decision for Defendant rendered September 28, 2001. Plaintiffs appealed Defendant’s denial of its application for a property tax exemption. Defendant had denied Plaintiffs’ request for exemption concluding Native Forest Councial (NFC) was not a […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090758D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090758D.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 00100, for tax year 2008-09. A […]
DEPARTMENT OF REVENUE v. ELLIBEE, 17 OTR 230 (2003)
DEPARTMENT OF REVENUE, Plaintiff, v. Gery G. ELLIBEE, Defendant. TC 4630.In the Oregon Tax Court. Regular Division. Decision for Plaintiff rendered November 12, 2003. Plaintiff Department of Revenue (the department), appealed the Magistrate Division decision denying it attorney fees and costs. As Defendant (taxpayer) also filed an appeal, the court consolidated this case with taxpayer’s […]
WOOD v. DEPT. OF REV., 10 OTR 374 (1987)
WOOD et al v. DEPARTMENT OF REVENUE TC 2365In the Oregon Tax Court. February 13, 1987. Income taxes — Income taxable — Gross income 1. Prior to 1942, alimony for federal income tax purposes was considered a nondeductible personal expense. Income taxes — Regulations — Deductions 2. At the times when plaintiff dissolved his marriages, […]
KRAUS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080537B (Or.Tax 9-19-2008)
DEBORAH KRAUS, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080537B.In the Oregon Tax Court. Magistrate Division. September 19, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss filed May 29, 2008. The court discussed the motion with the parties during a case management conference held […]
MULT. CO. v. DEPT. OF REV., 8 OTR 422 (1980)
MULTNOMAH COUNTY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 13, 1980. Counties — Creation, alteration, existence and political functions 1. A county charter shall provide for organization of government and such officers as deemed necessary to exercise powers and perform duties imposed by Constitution or laws of Oregon. Counties — Creation, existence […]
BURKINSHAW v. DEPT. OF REVENUE, TC-MD 070913C (Or.Tax 3-6-2008)
KRISTY M. BURKINSHAW, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070913C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 6, 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 29, 2008. Defendant asserts that the Complaint […]
PACIFICORP POWER MARKETING v. DEPT. OF REV., 17 OTR 334 (2004)
PACIFICORP POWER MARKETING, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4592.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered February 18, 2004. Plaintiff appealed from an opinion and order of Defendant Department of Revenue (the department) concluding Plaintiff had an assessable interest in an electricity generating facility or contracts related to that facility. […]
MONSERUD v. CLATSOP COUNTY ASSESSOR, TC-MD 100577C (Or.Tax 6-6-2011)
ROBERT A. MONSERUD and LESLIE A. MOREHEAD, Plaintiffs, v. CLATSOP COUNTY ASSESSOR, Defendant. TC-MD 100577C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 6, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiffs have appealed the value of their residential condominium unit for the 2009-10 tax year. Trial was held by telephone December 6, 2010. Plaintiffs appeared […]
PORTLAND GOLF CLUB v. COMMISSION, 3 OTR 366 (1969)
PORTLAND GOLF CLUB, INC. v. COMMISSION In the Oregon Tax Court. January 30, 1969. True cash value — Golf courses 1. In valuing golf course land, location is an important factor, therefore consideration should be given to the fact that the golf course is in a densely populated and rapidly growing area. Trial had December […]
DIAMOND FRUIT GROWERS v. COMMISSION, 3 OTR 255 (1968)
DIAMOND FRUIT GROWERS, INC. v. COMMISSION In the Oregon Tax Court. August 20, 1968. Exemptions — Processor’s exemption — Legislative 1. The legislature in enacting ORS 308.250 intended to give tax relief to farmers, producers, or processors who because of their business had peak inventories on hand on assessment day and shipped the goods reducing […]
IN RE CITY OF PORTLAND, 12 OTR 208 (1992)
IN RE Determination of the Applicability of Article XI, section 11b, of the Oregon Constitution to Bonded Indebtedness of the and the Portland Development Commission, in Connection with the South Park Urban Renewal District. v. Dorothy M. Smith, Peter M. Smith, Henry Kane and Clyde V. Brummell TC 3156In the Oregon Tax Court. May 18, […]
HUBBELL v. COMMISSION, 3 OTR 468 (1969)
MANLEY A. HUBBELL v. COMMISSION In the Oregon Tax Court. June 27, 1969. Change of domicile 1. In order for a taxpayer to establish a domicile in Alabama he must have intended to abandon his Oregon domicile and establish a fixed habitation in Alabama with an intention to remain there permanently or indefinitely. Change of […]
RICHMOND CHURCH OF GOD v. MULTNOMAH CO., TC-MD 080898C (Or.Tax 2-20-2009)
RICHMOND CHURCH OF GOD, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080898C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 20, 2009. Page 1 DECISION DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion for Judgment on the Pleadings (motion), filed January 2, 2009. Plaintiff, appearing without counsel and essentially pro […]
ACE ROOTER SER. v. BENTON COUNTY ASS., TC-MD 091176C (Or.Tax 11-13-2009)
ACE ROOTER SERVICE, Plaintiff, v. BENTON COUNTY ASSESSOR, Defendant. TC-MD 091176C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 13, 2009. DECISION DAN ROBINSON, Magistrate. This is an appeal by Plaintiff seeking waiver of the penalty imposed by Defendant as part of a retroactive assessment because Plaintiff did not file personal property tax returns […]
GILMORE STEEL CORP. v. DEPT. OF REV., 9 OTR 210 (1982)
GILMORE STEEL CORPORATION v. DEPARTMENT OF REVENUE TC 1447In the Oregon Tax Court. September 16, 1982. Equitable estoppel — Nature and essentials in general —Particular state officers, agencies or proceedings 1. A settlement for one time period with a reservation to review the unitary concept later is insufficient support for a claim of equitable estoppel […]
THOMAS v. COMMISSION, 3 OTR 333 (1968)
MARGERY SUSAN THOMAS v. COMMISSION In the Oregon Tax Court. December 27, 1968. Farm use classification — Effect of prior classification 1. The fact that two parcels of land had or had not received a farm use classification does not mean that in subsequent years in the hands of a different owner or under different […]
WASHINGTON COUNTY v. DEPT. OF REV., 11 OTR 251 (1989)
WASHINGTON COUNTY v. DEPARTMENT OF REVENUE OAK HILLS CHRISTIAN REFORMED CHURCH, INC., Intervenor. TC 2808In the Oregon Tax Court. August 9, 1989. Taxation — Exemptions — Property used for religious purposes 1. ORS 307.140 provides that under certain conditions property owned by religious organizations shall be exempt. Taxation — Exemptions — Property used for religious […]
NELSON v. DEPARTMENT OF REVENUE, TC-MD 070797C (Or.Tax 6-23-2008)
ROBERT WILLIAM NELSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070797C.In the Oregon Tax Court. Magistrate Division, Income Tax. June 23, 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 […]
PERRY v. COMMISSION, 2 OTR 275 (1966)
PERRY ET AL v. STATE TAX COMMISSION and CITY OF PORTLAND and PORTLAND CENTER DEVELOPMENT CO. In the Oregon Tax Court. January 6, 1966. Assessment — Public property — Taxable owner — Land sale contract — Equitable conversion 1. Equitable conversion does not occur where there is a condition precedent which has not been performed. […]
DARBY v. LANE COUNTY ASSESSOR, TC-MD 100420C (Or.Tax 11-30-2010)
NANCY J. DARBY, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100420C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss based on the court’s August 19, 2010, Order giving Plaintiff 10 days to submit […]
FLORES v. DEPARTMENT OF REVENUE, TC-MD 101332B (Or.Tax 2-14-2011)
ANTONIO N. FLORES and ROSARIO M. FLORES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101332B.In the Oregon Tax Court. Magistrate Division, Income Tax. February 14, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on Plaintiffs’ verbal request to dismiss this appeal made at the […]
KIWANIS CLUB v. DEPT. OF REV., 12 OTR 318 (1992)
KIWANIS CLUB OF LINCOLN CITY, a nonprofit corporation v. DEPARTMENT OF REVENUE TC 3240In the Oregon Tax Court. October 23, 1992. Property taxation — Exempt property — Retail store 1. A retail store will qualify for property tax exemption if it is a rehabilitation facility or part of a welfare program where the inventory is […]
DIGGER v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090580B (Or.Tax 11-6-2009)
DIGGER, LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090580B (Control) 090581B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 6, 2009. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. Plaintiff filed its Complaint on […]
ENGELIEN v. DEPT. OF REV., 8 OTR 396 (1980)
LEONARD ENGELIEN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 9, 1980. Levy and assessment — Real property — Timber and timberlands 1. ORS 321.282(4) allows an owner of less than 1,000 acres of forest land to elect to calculate and pay tax on the basis of net stumpage recovery. Levy and assessment […]
COLUMBIA RIVER EGG FARM v. DEPT. OF REV., 12 OTR 418 (1993)
COLUMBIA RIVER EGG FARM, a partnership v. DEPARTMENT OF REVENUE COLUMBIA RIVER EGG FARM, a partnership v. DEPARTMENT OF REVENUE TC 3251 TC 3256In the Oregon Tax Court. April 30, 1993. Property taxation — Inventory — Tangible personal property 1. When subject property is not generally moved or movable in the ordinary course of business, […]
VANDERMAY v. DEPT. OF REV., 10 OTR 491 (1987)
VANDERMAY, dba Vanwest Oil Company v. DEPARTMENT OF REVENUE TC 2553In the Oregon Tax Court. November 6, 1987. Taxation — Depreciation and obsolescence 1. Comparable sales indicated that service stations generally suffered economic obsolescence in 1984 and 1985 when compared with their cost to construct. Taxation — Valuation — Matters considered 2. There being little […]
MULTNOMAH COUNTY v. DEPT. OF REV., 13 OTR 384 (1995)
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 (Open Adoption Family Services, Inc.) TC 3786In the Oregon Tax Court. November 1, 1995. Statutory construction 1. In the absence of ambiguity or other indication of […]
ADLER v. COMMISSION, 3 OTR 195 (1968)
LOUIS AND DOROTHY R. ADLER v. COMMISSION In the Oregon Tax Court. March 26, 1968. Involuntary conversion — Similar property only 1. If a taxpayer receives only similar real property in exchange for real property involuntarily converted, no gain on the transaction is recognized. ORS 316.295(1)(a). Involuntary conversion — Reinvesting funds 2. Reg. 316.295(2) applies […]
PERESSINI v. DESCHUTES COUNTY ASSESSOR, TC-MD 100120B (Or.Tax 1-27-2011)
WILLIAM E. PERESSINI and PATTI C. PERESSINI, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100120B.In the Oregon Tax Court. Magistrate Division, Property Tax. January 27, 2011. 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 […]
YAMHILL CTY. ASSESSOR v. ABRAMS, TC-MD 090773D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090773D.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 04100, for tax year 2008-09. A […]
M S CONST. CO. v. COMMISSION, 3 OTR 165 (1968)
M S CONSTRUCTION COMPANY v. COMMISSION In the Oregon Tax Court. February 1, 1968. Fixed load vehicles — Negative definition 1. A fixed load vehicle under the statute is not a vehicl designed primarily for the transportation of property over public highways. Also it is not a vehicle used primarily for the transportation of property […]
ETTER v. DEPARTMENT OF REVENUE, TC-MD 050375C (Or.Tax 6-16-2011)
STUART ETTER, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 050375C.In the Oregon Tax Court. Magistrate Division, Income Tax. June 16, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals Defendant’s Notice of Proposed Refund Adjustment for tax year 2000, claiming that his Oregon-source income is exempt from Oregon income taxes under federal law that […]
KELLEY v. WASHINGTON COUNTY ASSESSOR, TC-MD 100293B (Or.Tax 3-30-2011)
ROBERT A. KELLEY and GAIL B. KELLEY, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 100293B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 30, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the real market value of property identified as Account M2081684 (subject property) for tax years 2007-08, 2008-09, and 2009-10. A telephone […]
MENASHA v. DEPT. OF REV., 6 OTR 313 (1976)
MENASHA CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 5, 1976. Taxation — Valuation — Timber and timberlands 1. Comparable sales of stumpage is the most accurate method of determining the unit market value of stumpage immediately prior to harvest, pursuant to ORS 321.310(2), because it automatically eliminates the question of expense […]
WAH CHANG CORP. v. COMMISSION, 2 OTR 31 (1964)
WAH CHANG CORPORATION v. STATE TAX COMMISSION In the Oregon Tax Court. July 15, 1964. Allocation of income — Segregated accounting — Right to use 1. To defeat segregated accounting there must be a mutual contribution to their respective profits by various divisions of the company. Allocation of Income — Apportionment method — Unitary Business […]
HARTMAN v. DEPARTMENT OF REVENUE, 19 OTR 571 (2009)
Roger A. HARTMAN and Hartman Development, Inc., Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant, and DOUGLAS COUNTY ASSESSOR, Intervenor-Defendant. TC 4884.In the Oregon Tax Court. Decision for Plaintiffs rendered June 8, 2009. Plaintiffs (taxpayers) appealed from a Magistrate Division decision that denied their appeal of the Real Market Value (RMV) of land for the 2007-08 tax […]
HAHN v. DEPT. OF REV., 9 OTR 25 (1981)
HAHN v. DEPARTMENT OF REVENUE TC 1464In the Oregon Tax Court. March 30, 1981. Taxation — Income taxes — Exemptions 1. Exemptions are matter of legislative grace. There is no presumption of implied exemption. Statutes — Construction and operation — Judicial authorityand duty 2. Court’s function is to construe a statute, not rewrite it. Statutes […]