BRENNER v. DEPARTMENT OF REVENUE TC 1809In the Oregon Tax Court. February 2, 1983. Income taxes — Regulations — Provisions for assessment andcollection 1. Department of Revenue may give notice of deficiency at any time within three years after a personal income tax return is filed. ORS 305.265. Income taxes — Regulations — Provisions for […]
Category: Oregon Tax Court Opinions
MULTNOMAH COUNTY v. DEPT. OF REV., 13 OTR 422 (1995)
MULTNOMAH COUNTY v. DEPARTMENT OF REVENUE and PARK VISTA CORPORATION, Intervenor TC 3781In the Oregon Tax Court. December 12, 1995. Tax Court — Time of service 1. By its use of the word “shall” in ORS 305.560(3), the legislature intended that service upon the nonappealing taxpayer must occur within 60 days. Statute of limitations 2. […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090776D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090776D.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 01600, for tax year 2008-09. A […]
SCHROERS v. DEPARTMENT OF REVENUE, TC-MD 101288C (Or.Tax 2-9-2011)
FREDERIC SCHROERS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101288C.In the Oregon Tax Court. Magistrate Division, Tobacco Tax. February 9, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss Plaintiff’s appeal for lack of jurisdiction. The court addressed the appeal with the […]
BORG v. DEPT. OF REV., 11 OTR 67 (1988)
Eilert R. and Sally S. BORG v. DEPARTMENT OF REVENUE TC 2410In the Oregon Tax Court. August 12, 1988. Taxation — Income taxes — Exemptions 1. 31 U.S.C. § 3124(a) specifically exempts federal obligations from state taxation. Taxation — Income taxes — Income from obligations of UnitedStates 2. Taxation is prohibited if federal obligations must […]
AZAMAR v. DEPARTMENT OF REVENUE, TC-MD 101129B (Or.Tax 5-4-2011)
JONAS GONZALEZ AZAMAR, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101129B.In the Oregon Tax Court. Magistrate Division, Income Tax. May 4, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss for lack of prosecution. Plaintiff filed his Complaint on […]
HAUGEN v. DEPARTMENT OF REVENUE, TC-MD 100052C (Or.Tax 4-26-2011)
KELLY J. HAUGEN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100052C.In the Oregon Tax Court. Magistrate Division, Withholding Tax. April 26, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals Defendant’s Notice of Liability, dated October 21, 2009, requesting payment of unpaid withholding tax for High Desert Tire Factory, LLC for the third quarter […]
SANCHEZ v. DEPARTMENT OF REVENUE, TC-MD 100699B (Or.Tax 12-7-2010)
JOSE BAROCIO SANCHEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100699B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 7, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff filed his Complaint on May 6, 2010, challenging Defendant’s Notice of Deficiency Assessment dated March 2, 2010. A case management conference was held on […]
WELCH v. UNIFIED SEWERAGE AGENCY, 12 OTR 359 (1992)
John WELCH v. UNIFIED SEWERAGE AGENCY and City of Cornelius TC 3263In the Oregon Tax Court. December 29, 1992. Constitutional law — State issues 1. The court decides issues of state law, including issues under the Oregon Constitution, before it decides issues under the Federal Constitution. Statutory construction — Legislative deference 2. In interpreting statutes, […]
THERMAL GRAPHICS, INC. v. DEPT. OF REVENUE, 14 OTR 429 (1998)
THERMAL GRAPHICS, INC., dba Pioneer Helicopters v. DEPARTMENT OF REVENUE. TC 4240.In the Oregon Tax Court. Decision for Plaintiff rendered November 4, 1998. PROPERTY TAXATION — AIRCRAFT 1. Under ORS 308.558(4) registered aircraft are exempt from ad valorem property taxation. STATUTORY INTERPRETATION — LEGISLATIVE INTENT 2. Whether property is exempt under a statute is a […]
CARTER v. DEPT. OF REVENUE, TC-MD 091303B (Or.Tax 1-8-2010)
WESLEY T. CARTER and JOAN C. CARTER, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091303B.In the Oregon Tax Court. Magistrate Division, Income Tax. January 8, 2010. 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 […]
SOUTHERN OR. DEV. v. JOSEPHINE COUNTY, TC-MD 080637D (Or.Tax 12-17-2008)
SOUTHERN OREGON DEV. LLC, Plaintiff, v. JOSEPHINE COUNTY ASSESSOR, Defendant. TC-MD 080637D.In the Oregon Tax Court. Magistrate Division, Property Tax. December 17, 2008. DECISION OF DISMISSAL JILL A. TANNER PRESIDING, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss; Motion to Dismiss for Lack of Jurisdiction, Motion to Dismiss for Lack of […]
JENSEN v. DEPT. OF REV., 8 OTR 151 (1979)
DAVID L. JENSEN and MARY B. JENSEN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 29, 1979. Internal Revenue — Income taxes — Gains from sales and exchanges — Partnership transactions 1. For purposes of determining the amount and character of the gain or loss to a partner or partnership, a partnership interest […]
WALLACE v. MARION COUNTY ASSESSOR, TC-MD 080958B (OR.TAX 11-25-2008)
FRED E. WALLACE and BEVERLY WALLACE (Deceased), Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 080958B.In the Oregon Tax Court. Magistrate Division, Property Tax. November 25, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs have appealed from an act of the Marion County assessor in disqualifying 3.95 acres of their land, identified as Account R47215, from farm […]
BENTON ET AL v. DEPT. OF REV., 7 OTR 162 (1977)
C. K. BENTON, JR. AND FRANCES Y. BENTON v. DEPARTMENT OF REVENUE CASCADE ORCHARDS, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 27, 1977. Taxation — Farm use value — Legislative purpose 1. The legislative purpose in establishing a special assessment for land in exclusive farm use was to encourage the preservation […]
SMITH v. DEPT. OF REV., 17 OTR 135 (2003)
Gene K. SMITH, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4616.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered July 24, 2003. The Douglas County Circuit Court transferred Plaintiff’s case to the Oregon Tax Court pursuant to ORS 14.165. The case was then specially designated to the Regular Division from the Magistrate Division. […]
PORTLAND GEN. ELEC. CO. v. DEPT. OF REV., 7 OTR 33 (1977)
PORTLAND GENERAL ELECTRIC COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 1, 1977. Sales — Transfer of title — Articles or goods to be produced 1. Completed plans and specifications qualify as “goods” under the Uniform Commercial Code, and title to goods does not pass to the buyer until delivery. Taxation — […]
YAMHILL CTY. ASSE. v. JOHNSON LIVING TRUST, TC-MD 090691B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090691B.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 […]
NEWTON v. CLACKAMAS COUNTY ASSESSOR, 17 OTR 348 (2004)
Samuel F. NEWTON and Milca L. Newton, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, Defendant. TC 4649.In the Oregon Tax Court. Regular Division. Decision for Defendants rendered February 23, 2004. Plaintiffs appeal from a Decision of Dismissal of the Magistrate Division. Defendant Clackamas County argued the Complaint should be dismissed as groundless. […]
YAMHILL CTY. ASSE. v. JOHNSON LIVING TRUST, TC-MD 090696B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090696B.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 […]
KUDINA v. DEPARTMENT OF REVENUE, TC-MD 080038C (Or.Tax 11-17-2009)
SVETLANA KUDINA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080038C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 17, 2009. DECISION DAN ROBINSON, Magistrate. This matter is before the court for decision following trial, held in the courtroom of the Oregon Tax Court June 17, 2009. The tax year at issue […]
DOMOGALLA ET AL v. DEPT. OF REV., 7 OTR 340 (1978)
HAROLD DOMOGALLA, Assessor for Marion County, and DOLORES GLENNIE, Tax Collector for Marion County v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 10, 1978. Taxation — Levy and assessment — Review by courts — Burden of proof 1. ORS 305.427 places the burden of proof on the plaintiffs, in this case the county […]
BERNARD CHEVROLET v. COMMISSION, 3 OTR 411 (1969)
BERNARD CHEVROLET CO. v. COMMISSION In the Oregon Tax Court. March 27, 1969. Timely filing — Date of mailing — Improper address 1. In order to rely on the date of mailing as the date of receipt it is necessary that the envelope be properly addressed. Trial had March 11, 1969, in Oregon Tax Court […]
ESTATE R. L. SLEETER v. DEPT. OF REV., 5 OTR 600 (1974)
ESTATE OF RICHARD L. SLEETER, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 11, 1974. Inheritance tax — Widow’s rights to social security benefits 1. Rights a widow receives to future social security benefits are not vested, in that they are subject to defeasance by an act of Congress. Inheritance tax — […]
JIM FISHER MOTORS, INC. v. DEPT. OF REV., 7 OTR 90 (1977)
JIM FISHER MOTORS, INC., dba JIM FISHER VOLVO v. DEPARTMENT OF REVENUE In the Oregon Tax Court. March 14, 1977. Administrative law — Scope of review — Discretion of administrative agency 1. Where discretion has been vested in an administrative officer by the legislature, the court’s view of the officer’s actions must be confined to […]
PORTLAND COMM. v. MULTNOMAH COUNTY ASSR., TC-MD 091615C (Or.Tax 2-9-2011)
PORTLAND COMMUNITY REINVESTMENT INITIATIVES, INC., Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091615C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 9, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss Plaintiffs appeal for the 2008-09 tax year for lack of jurisdiction over the subject […]
FEIST v. DEPT. OF REV., 18 OTR 471 (2003)
Wallace D. FEIST and Marda J. Feist, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. TC-MD 030029E.In the Oregon Tax Court. Decision for Defendant rendered September 30, 2003. Plaintiffs appeal personal income tax assessments for 1998 and 1999, claiming exemption from Oregon taxation under the Amtrak Reauthorization and Improvement Act of 1990. The court found that […]
SPEARS v. MARION COUNTY ASSESSOR, TC-MD 070671D (Or.Tax 2-27-2009)
FRANK H. SPEARS, RUTH G. SPEARS, CATLIN SPEARS LIND, JULIANNE SPEARS (aka JULIANNE S. RYAN, FRANCA DYER, SCOTT A. MC LEOD, and CARLTON J. MC LEOD, Plaintiffs, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 070671D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 27, 2009. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before […]
BONEBRAKE v. DEPARTMENT OF REVENUE, 15 OTR 244 (2000)
JON BONEBRAKE, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4471In the Oregon Tax Court. October 18, 2000 Plaintiff claimed that additional remodeling expenses should be allowed to offset gain from sale of his property. However, Plaintiff provided no evidence to substantiate the claimed additional expenses. The court found Plaintiff failed to meet his burden of […]
WILLAKENZIE EVANG. v. LANE CTY. ASS., TC-MD 080932B (Or.Tax 2-18-2010)
WILLAKENZIE EVANGELICAL CHURCH, Plaintiff v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080932B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 18, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain real property taxes for the four tax years 2004-05 through 2007-08. The property is identified as Account 1245404. Plaintiff seeks cancellation of […]
GEORGIA-PACIFIC CORP. v. DEPT. OF REV., 9 OTR 438 (1984)
GEORGIA-PACIFIC CORPORATION v. DEPARTMENT OF REVENUE TC 1828In the Oregon Tax Court. April 24, 1984. Taxation — Valuation — Real property in general 1. True cash value means market value as of the assessment date. Taxation — Valuation — Real property in general 2. One or more of the approaches to value may be used […]
JENSEN v. DEPARTMENT OF REVENUE, TC-MD 080607C (Or.Tax 10-13-2008)
JOANNE F. JENSEN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080607C.In the Oregon Tax Court. Magistrate Division, Income Tax. October 13, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), included in its Answer filed June 4, 2008. Defendant asserts Plaintiff’s appeal […]
JOHNSON v. COMMISSION, 2 OTR 250 (1965)
JOHNSON v. STATE TAX COMMISSION In the Oregon Tax Court. November 23, 1965. Exchanges — Property of like kind — Nonrecognition 1. Under ORS 316.281 no gain or loss is recognized if the exchanges are of property of like kind. Exchanges — Property of like kind — Limitation on nonrecognition 2. The nonrecognition of gain […]
JOSEPH HYDRO ASSOCIATES, LTD. v. DEPT. OF REV., 10 OTR 277 (1986)
JOSEPH HYDRO ASSOCIATES, LTD. v. DEPARTMENT OF REVENUE TC 2362In the Oregon Tax Court. August 1, 1986. Taxation — Levy and assessment — Valuation 1. When the market data approach is not applicable, true cash value shall be determined by estimating just compensation for loss to the owner of the unit of property. (OAR 150-308.205-A(1)(b)). […]
HUERTA v. JOSEPHINE COUNTY ASSESSOR, TC-MD 070688C (Or.Tax 7-10-2008)
ROBERT H. HUERTA, Plaintiff, v. JOSEPHINE COUNTY ASSESSOR, Defendant. TC-MD 070688C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 10, 2008. DECISION DAN ROBINSON, Magistrate. This appeal involves a June 2007 omitted property assessment made by Defendant that retroactively altered Plaintiff’s property values for tax years 2002-03 through 2006-07. The assessment increased Plaintiff’s property […]
OTT v. DEPARTMENT OF REVENUE, 16 OTR 102 (2002)
ROBERT WAYNE OTT and SANDRA D. OTT, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. 4559.In the Oregon Tax Court. Decision for Defendant rendered August 22, 2002. Plaintiffs appealed from a magistrate Decision that upheld the assessment of personal income taxes and interest for 1996, 1997, and 1998. Plaintiffs claim that Mr. Ott […]
PACIFIC FABRICATORS v. DEPT. OF REVENUE, TC-MD 070910C (Or.Tax 3-6-2008)
PACIFIC FABRICATORS, INC., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070910C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 6, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff has requested that the court cancel a penalty imposed by Defendant under ORS 305.228 following a dishonored electronic funds transfer request intended as payment of […]
HARZEWSKI v. DEPARTMENT OF REVENUE, TC-MD 080617C (Or.Tax 7-31-2008)
ELENA HARZEWSKI, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080617C.In the Oregon Tax Court. Magistrate Division, Income Tax. July 31, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case management conference was scheduled on […]
ARTHUR v. DEPARTMENT OF REVENUE, 14 OTR 156 (1997)
Michael ARTHUR v. DEPARTMENT OF REVENUE TC 3958In the Oregon Tax Court. March 7, 1997 Income taxation — Notice of Deficiency — Adequacy 1. A Notice of Deficiency must state a reason for the adjustment, which may be something less than and different from an explanation. Income taxation — Notice of Deficiency — Adequacy 2. […]
PUD NO. 1 OF SNOHOMISH COUNTY v. DEPT. OF REV., 17 OTR 290 (2004)
PUBLIC UTILITY DISTRICT NO. 1 OF SNOHOMISH COUNTY, WASHINGTON, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. CITY OF SEATTLE, by and through Seattle City Light, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. CITY OF TACOMA, Department of Public Utilities, Light Division, dba Tacoma Power, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4560, TC 4577, TC 4578.In the […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090751D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090751D.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 05000, [1] for tax year 2008-09. […]
ROBINSON CROSSING v. WASHINGTON COUNTY, TC-MD 110470D (Or.Tax 9-12-2011)
ROBINSON CROSSING LLC, Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 110470D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 12, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on the parties’ Stipulated Agreement, filed September 6, 2011. The parties signed stipulated agreement requested a change to real […]
TRUITT BROTHERS, INC. v. DEPT. OF REV., 10 OTR 111 (1985)
TRUITT BROTHERS, INC. v. DEPARTMENT OF REVENUE TC 2063In the Oregon Tax Court. August 7, 1985. Taxation — Valuation 1. True cash value means market value. With respect to property which has “no immediate market value, its true cash value is the amount of money that would justly compensate the owner for loss of the […]
VENERABLE PROPERTIES v. CLATSOP CTY. ASSESSOR, 17 OTR-MD 190 (2002)
VENERABLE PROPERTIES, INC., Plaintiff, v. CLATSOP COUNTY ASSESSOR, Defendant. TC-MD 010675D.In the Oregon Tax Court. Magistrate Division. Decision for Defendant rendered October 29, 2002. Plaintiff appealed the real market value of its property for tax year 2000-2001. Plaintiff asked the court to find a real market value of no more than $255,000 for tax year […]
WORLDMARK v. DEPARTMENT OF REVENUE, TC 4801 (Or.Tax 7-26-2010)
WORLDMARK, THE CLUB and RESIDENCE CLUB AT SEASIDE OWNERS ASSOCIATION, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4801.In the Oregon Tax Court. Regular Division, Property Tax. July 26, 2010. Page 1 OPINION HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court based upon a partial stipulation of facts and […]
LUNDEEN v. COMMISSION, 2 OTR 13 (1964)
LUNDEEN v. STATE TAX COMMISSION In the Oregon Tax Court. July 6, 1964. True cash value — Assessor’s determination — Presumption of validity 1. The taxpayer has the burden of overcoming the presumption that the assessor’s determination is correct by a preponderance of the evidence. Trial had at Eugene, Oregon. Ernest Lundeen, Eugene, argued the […]
SCOUTEN v. DEPT. OF REV., 5 OTR 390 (1974)
ALBERT A. and LOIS M. SCOUTEN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 18, 1974. Statutory construction — Applicable federal rules — Conflict 1. When there is a conflict among the federal courts involving a rule to be applied to the return of an Oregon taxpayer, ORS 316.032 (2) requires that Oregon […]
AHN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 070732D (Or.Tax 1-2-2008)
YOUNG AHN dba ELK CLEANERS, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 070732D.In the Oregon Tax Court. Magistrate Division, Property Tax. January 2, 2008. 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 case management conference was […]
LANE COUNTY ASSE. v. CLEBOB SEATTLE INV., TC-MD 100128D (Or.Tax 2-22-2011)
LANE COUNTY ASSESSOR, Plaintiff, v. CLEBOB SEATTLE INVESTMENTS, INC., Defendant. TC-MD 100128D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 22, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the Lane County Board of Property Tax Appeals Real Property Order, dated February 9, 2010, concluding that the 2009-10 real market value of property […]
YOUNG MEN’S CHRISTIAN ASSOC. v. DEPT. OF REV., 11 OTR 101 (1988)
The YOUNG MEN’S CHRISTIAN ASSOCIATION OF COLUMBIA-WILLAMETTE v. DEPARTMENT OF REVENUE and The COURT CLUB, INC., and Northwest Alliance For Market Equality Intervenors. TC 2717In the Oregon Tax Court. October 27, 1988. Taxation — Exemptions — Property used for charitable purposes 1. ORS 307.130 allows a tax exemption for real or personal property that is […]
PIONEER TRUST v. COMMISSION, 3 OTR 66 (1967)
PIONEER TRUST COMPANY v. STATE TAX COMMISSION In the Oregon Tax Court. July 5, 1967. Property basis — Death valuation — Inheritance tax 1. For one-half of taxpayer’s property to acquire a date of death fair market value under ORS 316.266(6) the property must be subject to inheritance tax. Inheritance tax property — Homestead deduction […]
OKADA FAM. v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100450C (Or.Tax 9-16-2010)
OKADA FAMILY TRUST, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100450C.In the Oregon Tax Court. Magistrate Division, Property Tax. September 16, 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), filed May 18, 2010. Defendant asserts in its Motion that […]
COVE SPORTSMANS CLUB v. DEPT. OF REV., 11 OTR 40 (1988)
COVE SPORTSMANS CLUB and Union Sportsmans Club v. DEPARTMENT OF REVENUE TC 2663In the Oregon Tax Court. May 10, 1988. Taxation — Real property — Matters considered and methods ofvaluation 1. Short term interest in the land has no effect on assessed value of buildings located thereon for ad valorem tax purposes. Taxation — Real […]
LAFAYETTE PLACE PROP. v. YAMHILL CTY., TC-MD 090487B (Or.Tax 9-21-2010)
LAFAYETTE PLACE PROPERTIES LLC, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 090487B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 21, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. Trial was held in this matter on February 2, 2010, in Salem, Oregon. David A. Devine, Real Estate Broker and Appraiser, represented Plaintiff. Testifying as […]
STOUGHTON v. JOSEPHINE CTY. ASSESSOR, 17 OTR-MD 67 (2002)
Homer Larry STOUGHTON and Gladys Stoughton, Plaintiffs, v. JOSEPHINE COUNTY ASSESSOR, Defendant. TC-MD 011158C.In the Oregon Tax Court. Magistrate Division. Decision rendered for Defendant January 28, 2002. Plaintiffs have appealed Defendant’s denial of their application for reassessment for the 2001-02 tax year following the partial destruction of their home by fire in May 2001. Defendant […]
HALL v. COMMISSION, 3 OTR 100 (1967)
FRANK L. AND ISABEL M. HALL v. STATE TAX COMMISSION In the Oregon Tax Court. August 9, 1967. Discretionary trust income — Taxable to grantor 1. ORS 316.835 provides that when income from a trust may, in the discretion of the grantor or anyone not having a substantial adverse interest in disposition of this income, […]
KELLY v. DEPARTMENT OF REVENUE, TC-MD 070742C (Or.Tax 5-8-2008)
CASSANDRA K. KELLY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070742C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 8, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed Defendant’s determination to not defer a portion of her tax year 2007-08 property taxes under the senior and disabled persons homestead property tax […]
BROWN, TRUSTEE v. DEPT. OF REV., 4 OTR 266 (1970)
GARTHE BROWN, TRUSTEE OF AUBREY DAVIS TRUST v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 28, 1970. True cash value — Market data approach 1. The true cash value of property for ad valorem tax purposes must be determined by using the market data approach based on relevant data of comparable sales whenever […]
BETTLES v. DEPT. OF REV., 7 OTR 153 (1977)
AMORY J. AND FRANCES BETTLES v. DEPARTMENT OF REVENUE GORDON W. AND FLORA E. BETTLES v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 23, 1977. Indians — Status of Indian nations or tribes 1. The provisions of the Klamath Termination of Supervision Act of August 13, 1954, clearly evidenced Congressional intent to terminate […]
O’BRIEN v. DEPARTMENT OF REVENUE, TC-MD 080079C (Or.Tax 6-12-2008)
JOSEPH A. O’BRIEN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080079C.In the Oregon Tax Court. Magistrate Division, Property Tax Reduction. June 12, 2008. DECISION DAN ROBINSON, Magistrate. Defendant denied Plaintiff’s claim for elderly rental assistance, and Plaintiff appealed. Trial was held by telephone June 4, 2008. Plaintiff appeared on his own behalf. […]
PARIS v. DEPT. OF REV., 19 OTR 519 (2008)
Jean Claude PARIS and Maarja K. Paris, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4831.In the Oregon Tax Court. Decision for Defendant rendered November 5, 2008. Plaintiffs (taxpayers) appealed the Real Market Value (RMV) of their residential real property for the 2007-08 tax year, requesting their RMV be reduced based upon sale of nearby property. […]
FOSTER v. DEPT. OF REV., 10 OTR 76 (1985)
FOSTER et al v. DEPARTMENT OF REVENUE TC 2231In the Oregon Tax Court. May 10, 1985. Taxation — Income taxes — Sale, exchange or disposition ofproperty 1. In order to qualify for capital gains treatment, plaintiffs must satisfy provisions of IRC § 1221 or § 631(a) or (b). Taxation — Income taxes — Sale, exchange […]
PIONEER NAT. TITLE INS. CO. ET AL v. DEPT. OF REV., 7 OTR 453 (1978)
PIONEER NATIONAL TITLE INSURANCE COMPANY v. DEPARTMENT OF REVENUE TITLE INSURANCE COMPANY OF OREGON v. DEPARTMENT OF REVENUE SAFECO TITLE INSURANCE COMPANY v. DEPARTMENT OF REVENUE TRANSAMERICA TITLE INSURANCE COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 16, 1978. Taxation — Liability — Private persons and property — Statutory provisions 1. Since […]
WESTERN GENERATION AGENCY v. DEPARTMENT OF REVENUE, 14 OTR 141 (1997)
WESTERN GENERATION AGENCY, an ORS Chapter 190 intergovernmental entity formed by the Eugene Water Electric Board and The Clatskanie People’s Utility District v. DEPARTMENT OF REVENUE TC 3860In the Oregon Tax Court. February 13, 1997 Property taxation — Public property — Exemption 1. Property owned by a state or local governmental unit is presumed not […]
PACIFIC FIRST FEDERAL v. DEPT. OF REV., 11 OTR 96 (1988)
PACIFIC FIRST FEDERAL SAVINGS BANK v. DEPARTMENT OF REVENUE TC 2719In the Oregon Tax Court. August 13, 1988. Taxation — Exemptions — Statutory provisions 1. 31 U.S.C. § 3124(a)(1) prohibits taxation of federal obligations except for “[a] nondiscriminatory franchise tax or another nonproperty tax instead of a franchise tax imposed on a corporation.” Taxation — […]
NAPIER v. LINCOLN CO. SCHOOL DIST., 4 OTR 221 (1970)
B. VON W. NAPIER, ELSIE V. NAPIER, LOUISE A. SCHNEIDER, K. C. STEVENS, MILO C. MATTHEWS, JACK WOLCOTT, MARY M. WOLCOTT, PHYLLIS M. CORRON, CLIFFORD PAUL WINTER, CHARLES HART and DAISY E. WINTER, Plaintiffs; DEPARTMENT OF REVENUE, STATE OF OREGON, Intervenor, v. LINCOLN COUNTY SCHOOL DISTRICT, Defendant. In the Oregon Tax Court. December 3, 1970. […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090764D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090764D.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 00800, for tax year 2008-09. A […]
LIVING ENRICHMENT CENTER PROP. v. DEPT. OF REV, 19 OTR 324 (2007)
LIVING ENRICHMENT CENTER PROPERTIES, LLC, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and CLACKAMAS COUNTY ASSESSOR, Intervenor. No. TC 4770.In the Oregon Tax Court. Decision for Defendant and Intervenor rendered June 6, 2007. Plaintiff (taxpayer) appeals the disqualification of its property from exempt status, arguing that Intervenor lacked authority to disqualify the property, that ORS 311.410(3) […]
SIMMONS v. DEPT. OF REVENUE, 19 OTR 413 (2007)
Wayne L. SIMMONS and Myrna L. Simmons, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant, and POLK COUNTY ASSESSOR, Intervenor. No. TC 4793.In the Oregon Tax Court. Decision for Plaintiffs rendered April 25, 2008. Plaintiffs (taxpayers) appealed the denial of farm use special assessment. Intervenor (the county) argued that the land beneath a prune dryer was not […]
ESTATE OF SEITZ v. DEPT. OF REV., 6 OTR 241 (1975)
ESTATE OF DAVID L. SEITZ v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 24, 1975. Statutory construction — Vague taxing statutes 1. Inheritance taxes must be imposed by clear, express language, and where doubt exists, should be construed in the taxpayer’s favor. Inheritance tax — Transfers subject to tax 2. Certain benefits received […]
OBRIST v. WHEELER COUNTY ASSESSOR, TC-MD 080604B (Or.Tax 2-23-2009)
MICHAEL W. OBRIST and ARDELE S. OBRIST, Plaintiffs, v. WHEELER COUNTY ASSESSOR, Defendant. TC-MD 080604B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 23, 2009. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. A case management conference was held […]
LARSON v. LANE COUNTY ASSESSOR, TC-MD 090337C (Or.Tax 6-30-2009)
ROBERTA A. LARSON and LARRY R. LARSON, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 090337C.In the Oregon Tax Court. Magistrate Division, Property Tax. June 30, 2009. DECISION DAN ROBINSON, Magistrate. I. INTRODUCTION Plaintiffs appealed the value of their property for the 2008-09 tax year.[1] A hearing was held by telephone May 13, 2009. Larry Larson […]
KALISHMAN v. DEPT. OF REV., 8 OTR 440 (1980)
NORTON KALISHMAN and SUMMERS KALISHMAN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 6, 1980. Taxation — Exemptions — Crops and other products of the soil 1. Property granted special farm use assessment becomes disqualified if Land platted after September 9, 1971 (ORS 308.390(1)(d)). Taxation — Exemptions — Crops and other products of […]
CENTERS v. DEPARTMENT OF REV., TC-MD 091469B (Or.Tax 3-4-2010)
KEVIN CENTERS and GABRIELLA CENTERS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091469B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 4, 2010. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion), filed October 21, 2009, as part of its Answer, […]
PENDELL v. DEPT. OF REV., 12 OTR 204 (1992)
Donovan G. PENDELL and Barbara A. Pendell v. DEPARTMENT OF REVENUE TC 3150In the Oregon Tax Court. May 18, 1992. Statutes — Validity of 1. ORS 316.680(1)(c) and (d) were not invalid until expressly declared so by an Oregon court. Income tax — Invalidity of — Remedy 2. The United States Supreme Court in Davis […]
THEATRES v. MARION COUNTY ASSESSOR, TC-MD 110414D (Or.Tax 9-29-2011)
THOMAS P. MOYER THEATRES, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 110414D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 29, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2010-11 real market value of property identified as Account R24341. A telephone trial was scheduled for August 11, 2011. The parties submitted a […]
NGUYEN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090236B (Or.Tax 5-29-2009)
THOMAS T. NGUYEN and LAURA T. NGUYEN, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090236B.In the Oregon Tax Court. Magistrate Division, Property Tax. May 29, 2009. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. A case management conference was held May 12, 2009. Laura T. Nguyen (Nguyen) participated on Plaintiffs’ behalf. Doug Kelsay and Barron Hartwell […]
NUNEZ v. DEPARTMENT OF REVENUE, TC-MD 101255C (Or.Tax 2-23-2011)
JOSE NUNEZ and PATRICIA TERRAZAS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101255C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 23, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss this case for lack of prosecution. A […]
SOCIETY ST. VINCENT DePAUL v. DEPT. OF REV., 5 OTR 611 (1974)
SOCIETY OF ST. VINCENT DePAUL OF PORTLAND, OREGON, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 11, 1974. Statutory construction — “Sheltered workshop” 1. In order for property to be classified as an exempt “sheltered workshop” (ORS 307.130 (3)), there must be an active program existing that is designed to teach usable […]
DENNISTON v. DEPT. OF REV., 7 OTR 526 (1978)
F. EDWIN DENNISTON and ANNE L. DENNISTON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 16, 1978. Taxation — Income taxes — Tax liability — Nature of income 1. Whether a gain is taxable for Oregon personal income tax purposes depends not so much upon the origin or nature of that gain; rather, […]
HOLMES v. DEPT. OF REVENUE, TC-MD 080406B (Or.Tax 1-13-2009)
ORVILLE H. HOLMES, JR and LISA C. HOLMES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080406B.In the Oregon Tax Court. Magistrate Division, Income Tax. January 13, 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 […]
LIFETIME HEALTH CLINIC v. DOUGLAS CTY, TC-MD 080154C (Or.Tax 9-19-2008)
LIFETIME HEALTH CLINIC; JOHN D. SPROED, MD; ARLENE SPROED, Plaintiffs, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 080154C.In the OREGON Tax Court MAGISTRATE Division, PROPERTY Tax. September 19, 2008. DECISION OF DISMISSAL DAN ROBINSON, MAGISTRATE. This matter is before the court on Defendant’s request for dismissal, included in its Amended Answer filed on April 22, 2008, […]
MITTAN v. COLUMBIA COUNTY ASSESSOR, TC-MD 080890B (Or.Tax 6-12-2009)
ANDY MITTAN and DANIELLA MITTAN, Plaintiffs, v. COLUMBIA COUNTY ASSESSOR, Defendant. FLORIDA MITTAN and DANIELLA MITTAN, Plaintiffs, v. COLUMBIA COUNTY ASSESSOR, Defendant. TC-MD 080890B (Control) TC-MD 080891B.In the Oregon Tax Court. Magistrate Division, Property Tax. June 12, 2009. DECISION JEFFREY S. MATTSON, Magistrate. These two cases are consolidated and will the subject of this single […]
WILLAMETTE INDUSTRIES, INC. v. DEPT. OF REV., 12 OTR 291 (1992)
WILLAMETTE INDUSTRIES, INC., SUBSIDIARIES and Willamette Industries, Inc., transferee of Bend Willamette Corporation v. DEPARTMENT OF REVENUE TC 3050In the Oregon Tax Court. October 6, 1992. Excise tax — Apportionment — Business income 1. If income is “business income” as defined by ORS 314.610(1), it is not allocable to the state from which it arises […]
CARTER v. DEPARTMENT OF REVENUE, TC-MD 080689C (Or.Tax 4-30-2009)
TERRI LEE CARTER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080689C.In the Oregon Tax Court. Magistrate Division, Personal Income Tax. April 30, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff appeals Defendant’s Notice of Proposed Adjustment denying the child care credit and working family credit claimed for 2007. A trial was held November 10, […]
HOLLAND v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080338C (Or.Tax 9-19-2008)
ROBERT HOLLAND, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080338C.In the Oregon Tax Court. Magistrate Division. September 19, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the value of his land for the 2007-08 tax year. Trial was held by telephone September 2, 2008. Plaintiff appeared on his own behalf. Defendant was represented by Katie […]
HYDRAULIC TECH. SERV. v. LANE CTY ASS., TC-MD 091618B (Or.Tax 4-23-2010)
HYDRAULIC TECHNICAL SERVICES, INC., Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 091618B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 23, 2010. Page 1 DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain personal property penalty matters for five tax years: 2004-05 through 2007-08. A case management conference was held March 2, 2010. Mary […]
PENDLAY FAMILY TR. v. JACKSON CO. ASSESSOR, TC-MD 090121C (Or.Tax 5-27-2009)
PENDLAY FAMILY TRUST, Plaintiff, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 090121C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 27, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, included in its Answer filed April 16, 2009, requesting that the Complaint be dismissed as untimely. […]
NGUYEN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110109N (Or.Tax 7-20-2011)
THAI X. NGUYEN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110109N.In the Oregon Tax Court. Magistrate Division, Property Tax. July 20, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on its own motion to dismiss this case for lack of prosecution. On June 23, 2011, the court […]
SCHIAVONE v. DEPARTMENT OF REVENUE, TC-MD 101296C (Or.Tax 3-1-2011)
DIANE SCHIAVONE and ALPHONSO SCHIAVONE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon. TC-MD 101296C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 1, 2011. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss Plaintiffs’ appeal for lack of jurisdiction. The court held a telephone […]
KNUDSON v. DEPT. OF REV., 19 OTR 507 (2008)
Jonathan G. KNUDSON and Amy E. Knudson, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4819.In the Oregon Tax Court. Decision for Defendant rendered September 23, 2008. Plaintiffs (taxpayers) appeal a denial of their 2006 income tax: “kicker” refund by Defendant (the department). Under a general policy, the department would not make refund payments to any […]
LANE COUNTY ASSESSOR v. MCCABE TRUST, TC-MD 110176D (Or.Tax 6-15-2011)
LANE COUNTY ASSESSOR, Plaintiff, v. MCCABE TRUST, Defendant. TC-MD 110176D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 15, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendants’ Motion to Dismiss (Motion), filed April 19, 2011, requesting that the Complaint be dismissed. Plaintiff filed a Response […]
FIELD EMISSION CORP. v. COMMISSION, 1 OTR 243 (1962)
FIELD EMISSION CORPORATION v. STATE TAX COMMISSION In the Oregon Tax Court. November 27, 1962. Statutes — Construction — Meaning of language — Investment 1. The word investment comprehends the investing of money for income or profit and is equally descriptive of a purchase or a loan. Statutes — Construction — Legislative intent 2. Both […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TR., TC-MD 090717B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090717B.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 […]
API PROPERTIES 1047 v. MULTNOMAH COUNTY, TC-MD 100647B (Or.Tax 7-9-2010)
API PROPERTIES 1047, LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100647B.In the Oregon Tax Court. Magistrate Division, Property Tax. July 9, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. On April 30, 2010, Plaintiff […]
REYNOLDS METALS v. DEPT. OF REV., 3 OTR 470 (1969)
REYNOLDS METALS COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 9, 1969. Obsolescence — Method of calculation 1. Evidence did not sustain the commission’s appraiser’s method of calculating the reduction in the value of taxpayer’s aluminum reduction plant caused by functional obsolescence. True cash value — Depreciation 2. Where true cash value […]
MAU v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090204C (Or.Tax 6-30-2009)
HI MAU and HANH Y. TRAN, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090204C.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, filed on April 16, 2009, requesting that the Complaint be dismissed because Plaintiffs […]
FLEMING v. DEPARTMENT OF REVENUE, TC-MD 090369D (Or.Tax 5-29-2009)
MORGAN FLEMING and SISILY FLEMING, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090369D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 29, 2009. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss filed April 14, 2009, in its Answer, alleging that […]
FSLIC v. DEPT. OF REV., 11 OTR 389 (1990)
FSLIC, As Receiver for Citizens Savings Loan Association v. DEPARTMENT OF REVENUE TC 2911In the Oregon Tax Court. July 16, 1990. Taxation — Right of review — Persons entitled 1. A taxpayer may petition the department for relief under ORS 306.115 after having appealed to the board of equalization. Taxation — Authority and powers — […]
BRAY v. DEPT. OF REV., 5 OTR 686 (1974)
LOIS ANN BRAY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 6, 1974. Statutory construction — ORS 118.040(2) — “Contracts of life insurance” 1. The reference in ORS 118.040(2) to “contracts of life insurance” indicates that exempt proceeds should evolve from policies and funds, the primary purpose of which is to compensate for […]