CITICORP VENDOR FINANCE INC., Plaintiff, v. WASHINGTON COUNTY ASSESSOR, Defendant. TC-MD 090638C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 9, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request to dismiss Plaintiff’s appeal for lack of jurisdiction. The court discussed that request with the parties September […]
Category: Oregon Tax Court Opinions
CKW ENTERPRISES v. DEPT. OF REV., 10 OTR 49 (1985)
CKW ENTERPRISES v. DEPARTMENT OF REVENUE TC 2147In the Oregon Tax Court. April 18, 1985. Taxation — Valuation — Real property in general 1. For ad valorem tax purposes, the subdivision approach should be limited to those cases where value of property is the present worth of property which is yet to be developed. Taxation […]
MULTNOMAH COUNTY v. DEPARTMENT OF REVENUE, 14 OTR 124 (1997)
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 WEST COAST BENSON HOTEL limited partnership Intervenor TC 3995In the Oregon Tax Court. January 28, 1997 Standard of review — Supervisory power — Abuse of […]
VANDIVER v. DESCHUTES COUNTY ASSESSOR, TC-MD 080384D (Or.Tax 8-18-2008)
ROBIE D. VANDIVER and NICKI A. VANDIVER, Plaintiffs, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 080384D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 18, 2008. DECISION OF DISMISSAL JILL A. TANNER, PRESIDING MAGISTRATE. This matter is before the court on Defendant’s motion to dismiss, filed April 11, 2008, as part of its Answer, requesting […]
MADDOX v. HOOD RIVER COUNTY, TC-MD 070349B (Or.Tax 3-10-2010)
KEN MADDOX and LINDA MADDOX, Plaintiffs, v. HOOD RIVER COUNTY ASSESSOR, Defendant, And DEPARTMENT OF REVENUE, State of Oregon, Defendant-Intervenor. TC-MD 070349B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 10, 2010. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiffs appeal concerning the calculation of the maximum assessed value (MAV) of residential property identified as Account […]
PALACIOS v. DEPARTMENT OF REVENUE, TC-MD 091207D (Or.Tax 11-6-2009)
UBALDO RAMIREZ PALACIOS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091207D.In the Oregon Tax Court. Magistrate Division, Income Tax. November 6, 2009. 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 90 […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090735D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090735D.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 02400, [1] for tax year 2008-09. […]
ESPINOZA v. DEPARTMENT OF REVENUE, TC-MD 100008D (Or.Tax 9-8-2010)
AMANDA ESPINOZA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100008D.In the Oregon Tax Court. Magistrate Division, Income Tax. September 8, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own Journal Entry, filed August 12, 2010, stating that if Plaintiff failed to respond to […]
TOZER v. DESCHUTES COUNTY ASSESSOR, TC-MD 100320C (Or.Tax 8-12-2010)
JACKIE TOZER, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100320C.In the Oregon Tax Court. Magistrate Division, Property Tax. August 12, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. By her Amended Complaint, Plaintiff has appealed the real market value (RMV) of her property for tax years 2007-08, 2008-09, and 2009-10. The property is identified […]
WOODS v. DEPARTMENT OF REVENUE, 16 OTR 56 (2002)
CHARLES WOODS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and GRANT COUNTY ASSESSOR, Intervenor-Defendant. No. 4566.In the Oregon Tax Court. Decision for Defendant and Intervenor-Defendant rendered August 1, 2002. Plaintiff appealed the 1999-2000 assessed value for land and improvements, based on the value assigned to a partially completed structure on the property as […]
EMERALD LOGGERS RADIO ASS’N v. COM., 2 OTR 77 (1965)
EMERALD LOGGERS RADIO ASSOCIATION v. STATE TAX COMMISSION In the Oregon Tax Court. January 25, 1965. Centrally assessed utilities — Telephone communications — Defined 1. “Telephone” in its broad sense is the transmission of intelligence, messages or sound to a far point. Centrally assessed utilities — Telephone communications — Assessed by the commission 2. The […]
U.S. BANCORP v. DEPT. OF REV., 19 OTR 266 (2007)
U.S. BANCORP AND SUBSIDIARIES Plaintiffs, v. DEPARTMENT OF REVENUE Defendant. No. TC 4587.In the Oregon Tax Court. Decision for Plaintiff rendered March 13, 2007. On remand from the Oregon Supreme Court, Plaintiff (taxpayer) made the following arguments: (1) that OAR 150-314.280-(M) (Revised M) was not intended to apply retroactively, and that retroactive application of that […]
SMITH v. DEPARTMENT OF REVENUE, 16 OTR 44 (2002)
WILLIAM RAY SMITH, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. 4562.In the Oregon Tax Court. Decision for Defendant rendered May 15, 2002. Plaintiff appealed the assessment of income taxes for 1990, 1991, and 1993. Plaintiff asserted that he obtained a discharge of those taxes in a federal bankruptcy proceeding and requested the […]
CONNOLLY v. DEPARTMENT OF REVENUE, TC-MD 070810C (Or.Tax 2-11-2008)
KATHERINE CONNOLLY, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070810C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 11, 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 […]
HALLMARK MARKETING CORP. v. DEPARTMENT OF REVENUE, 16 OTR 69 (2002)
HALLMARK MARKETING CORP., Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and HALLMARK CARDS, INC., Third-Party Defendant. No. 4514.In the Oregon Tax Court. Decision for Defendant rendered August 13, 2002. By pre-trial stipulation the parties agreed that the issue before the court was the applicability of ORS 314.010 in determining whether the Defendant’s notices […]
TORRES v. DEPT. OF REVENUE, TC-MD 070855C (Or.Tax 4-16-2008)
MANUEL MENDOZA TORRES and ROSALVA GOVEA, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070855C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 16, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss (motion) on the ground that Plaintiffs failed to appeal within […]
SKOCH v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080671B (Or.Tax 9-12-2008)
TERRESA J. SKOCH, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080671B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 12, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss filed July 2, 2008. The court discussed the request with the parties during a case […]
HEENAN v. DEPT. OF REV., 6 OTR 283 (1975)
JAMES HEENAN, SHERIFF AND TAX COLLECTOR FOR MARION COUNTY, AND HAROLD DOMOGALLA, ASSESSOR OF MARION COUNTY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 26, 1975 Taxation — Mode of assessment in general — Farm use assessment 1. Special farm use assessment of property for 1973-1974 could have been terminated if assessor had […]
MURRAY v. TILLAMOOK COUNTY ASSESSOR, TC-MD 090155C (Or.Tax 5-5-2009)
MICHAEL J. MURRAY, Plaintiff, v. TILLAMOOK COUNTY ASSESSOR, Defendant. TC-MD 090155C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 5, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. Plaintiff appealed the assessment of property, identified by Account 411618, for the 2008-09 tax year. Defendant moved to dismiss, arguing that Plaintiff is not aggrieved because maximum […]
TAYLOR v. CLACKAMAS COUNTY ASSESSOR, TC-MD 080527D (Or.Tax 2-10-2009)
RORY TAYLOR and JULIE TAYLOR, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080527D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 10, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the Board of Property Tax Appeals (BOPTA) Order dismissing their petition and allege that Defendant’s determination of their property’s real market value is […]
PURTZER v. DEPARTMENT OF REVENUE, TC 4943 (Or.Tax 6-21-2010)
Regina Purtzer, Plaintiff, v. Department of Revenue, State of Oregon, Defendant. TC 4943.In the Oregon Tax Court. Regular Division, Income Tax. June 21, 2010. Page 1 ORDER GRANTING DEFENDANT’S MOTION TO DISMISS HENRY C. BREITHAUPT, Judge. This matter comes before the court on the Motion to Dismiss of Defendant Department of Revenue (the department) and […]
AMERICAN CONDO. HOMES ET AL v. DEPT. OF REV., 6 OTR 103 (1975)
AMERICAN CONDOMINIUM HOMES, INC., W. C. SIVERS CO. and AMERICAN PLAZA CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 16, 1975. Statutory interpretation — ORS 307.340 — Filing 1. The fact that an assessor’s employees have some knowledge of the probable intent of a taxpayer to seek exemption under ORS 307.330 does […]
DICKSON v. DEPT. OF REV., 5 OTR 315 (1973)
ROY L. and GOLDIE DICKSON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 4, 1973. Statutory construction — Agency power — Notice 1. When notice is not mailed to taxpayer pursuant to ORS 314.410 (4), the department lacks power to issue an order on the merits. Trial had September 26, 1973, in United […]
BARBON v. DEPARTMENT OF REVENUE, TC-MD 110792D (Or.Tax 7-19-2011)
WILLIAM A. BARBON and ROBYN T. BARBON, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110792D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 19, 2011. DECISION JILL A. TANNER, Presiding Magistrate. This matter is before the court on the agreement of the parties that Plaintiffs are entitled to an earned income […]
NOTHMAN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100412C (Or.Tax 10-11-2010)
JERRY NOTHMAN and CORRINE A. NOTHMAN, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100412C.In the Oregon Tax Court. Magistrate Division, Property Tax. October 11, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s April 23, 2010, Motion to Dismiss, Defendant asserts that Plaintiffs are not aggrieved as […]
BEAULIEU v. DEPARTMENT OF REVENUE, TC-MD 080172B (Or.Tax 2-5-2009)
EMMANUEL R. BEAULIEU, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080172B.In the Oregon Tax Court. Magistrate Division, Income Tax. February 5, 2009. DECISION JEFFREY S. MATTSON, MAGISTRATE. Plaintiff appeals concerning certain personal income tax matters for the 2002 tax year. A trial was convened on October 16, 2008. Emanuel R. Beaulieu testified […]
LEWIS v. DEPARTMENT OF REVENUE, 15 OTR 57 (1999)
ARTHUR J. LEWIS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4213.In the Oregon Tax Court. October 4, 1999. Plaintiff asserted that a 1991 income tax refund was misapplied to taxes still owing for 1981. Plaintiff claimed that the payments instead should have been applied as an estimated payment for 1992. Plaintiff also […]
MIKKELSON v. DEPT. OF REV., 12 OTR 111 (1991)
William L. MIKKELSON v. DEPARTMENT OF REVENUE TC 3116In the Oregon Tax Court. December 6, 1991. Property taxation — Valuation — Methods 1. In valuing property, the appraiser should use the same data and methods the market would use. Property taxation — Valuation — Pending sale 2. A pending sale of the subject property is […]
HICKAM v. DEPARTMENT OF REVENUE, TC-MD 100164D (Or.Tax 6-18-2010)
STEVEN A. HICKAM, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. No. TC-MD 100164D.In the Oregon Tax Court. Magistrate Division, Income Tax. June 18, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. On March 11, […]
HARVEY v. DEPT. OF REV., 11 OTR 407 (1990)
Bernice HARVEY v. DEPARTMENT OF REVENUE TC 2935In the Oregon Tax Court. July 31, 1990. Administrative law — Judicial powers — Exhaustion ofadministrative remedies 1. Refusal to participate in administrative hearing or to submit evidence in support of taxpayer’s position constitutes failure to exhaust remedies. Taxation — Payment and enforcement — Penalties and offenses 2. […]
LUCAS v. DEPT. OF REV., 17 OTR 9 (2003)
Robert A. LUCAS, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4572.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered April 15, 2003. Plaintiff conceded personal liability for the tax years at issue but contested the method used by Defendant in applying payments made by Plaintiff for the years at issue. Plaintiff argued that […]
ADAMS v. DEPT. OF REV., 4 OTR 54 (1970)
HAROLD W. AND KATHRYN L. ADAMS v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 14, 1970. Gross income — Oregon definition — Similar to federal 1. The Oregon definition of gross income is very similar to the federal definition. Gross income — Contributions to Public Employes’ Retirement System — Vested right 2. Plaintiff […]
TRUCKSTOP SKATEPARK v. DESCHUTES COUNTY, TC-MD 101114D (Or.Tax 3-1-2011)
THE TRUCKSTOP SKATEPARK, Plaintiff, v. DESCHUTES COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 101114D.In the Oregon Tax Court. Magistrate Division, Property Tax. March 1, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s (Deschutes County Assessor) denial of its Application for Real and Personal Property Tax Exemption, filed March 15, […]
YECK v. CLACKAMAS COUNTY ASSESSOR, TC-MD 100104C (Or.Tax 7-22-2010)
TYSON CHARLES YECK, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 100104C.In the Oregon Tax Court. Magistrate Division, Property Tax. July 22, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff appealed to this court seeking a reduction in the real market value (RMV) of his home, identified as Account 05013290, for tax year 2009-10. Defendant filed […]
DELA ROSA v. DEPT. OF REV., 11 OTR 201 (1989)
Francisco A. dela ROSA v. DEPARTMENT OF REVENUE TC 2749In the Oregon Tax Court. February 16, 1989. Domicile — Nature and elements 1. “Domicile” requires a person to have both a fixed abode in a particular place and an intention to remain there indefinitely. Domicile — Nature and elements 2. One may have numerous places […]
ZHANG v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080440D (Or.Tax. 9-19-2008)
KEVIN ZHANG, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080440D.In the Oregon Tax Court. Magistrate Division. September 19, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed May 5, 2008, requesting that Plaintiff’s Complaint be dismissed. A case management conference was held on […]
DENNISTON v. DEPT. OF REV., 7 OTR 496 (1978)
F. EDWIN DENNISTON and ANNE L. DENNISTON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 28, 1978. Taxation — Income taxes — Tax liability — Nature of income 1. Taxable income for Oregon income tax purposes is equal to federal taxable income, as modified by ORS 316.022(5), 316.062 and 316.067 (1973 Replacement Part). […]
J. R. GOLF SERVICES v. DEPT. OF REV., 10 OTR 150 (1985)
J. R. GOLF SERVICES, INC. v. DEPARTMENT OF REVENUE TC 2003 and 2179In the Oregon Tax Court. October 24, 1985. Taxation — Levy and assessment — Valuation 1. Different circumstances that can affect the value of a property are not limited to changes in the subject property. Taxation — Valuation — Market value and sale […]
EMMERT v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090570C (Or.Tax 12-31-2009)
TERRY W. EMMERT, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090570C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 31, 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 R209994, for […]
SARICH v. DEPARTMENT OF REVENUE, TC-MD 070785B (Or.Tax 5-2-2008)
LORRAINE SARICH, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070785B.In the Oregon Tax Court. Magistrate Division, Income Tax. May 2, 2008. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals regarding certain income tax matters for the 2004 tax year.[1] Specifically, she is concerned about the tax impact of two extra personal exemption credits […]
YAMHILL CTY. ASS. v. JOHNSON LIVING, TC-MD 090705B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090705B.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 […]
ALASKA AIRLINES v. DEPT. OF REV., 10 OTR 518 (1987)
ALASKA AIRLINES, INC. v. DEPARTMENT OF REVENUE PACIFIC SOUTHWEST AIRLINES, INC. v. DEPARTMENT OF REVENUE (Cases Consolidated) TC 2496 TC 2497In the Oregon Tax Court. December 14, 1987. Taxation — Mode of assessment — Statutory provisions 1. The department is required to make an annual assessment of the property of businesses in air transportation using […]
DINSDALE v. DESCHUTES COUNTY ASSESSOR, TC-MD 100419D (Or.Tax 2-1-2011)
PETER DINSDALE, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100419D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 1, 2011. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Plaintiff’s request to conclude the scheduled trial proceeding because he failed to submit any evidence for trial. […]
BLACK v. COMMISSION, 1 OTR 614 (1964)
BLACK v. STATE TAX COMMISSION In the Oregon Tax Court. June 25, 1964. Contract of guarantee — Define 1. The use of the word “guarantee” in an instrument does not alone determine the instrument’s character. Indemnity contract — Define 2. An indemnity contract is an original undertaking independent of any collateral contract. Contract of guarantee […]
REYNOLDS METALS CO. v. DEPT. OF REV., 9 OTR 417 (1984)
REYNOLDS METALS COMPANY v. DEPARTMENT OF REVENUE TC 1895In the Oregon Tax Court. April 5, 1984. Taxation — Replacement cost; depreciation and obsolescence 1. Estimates of “observed depreciation” of hundreds of items requires the support of notes made during the period of observation; reliance on memory months later is not persuasive. Taxation — Mode of […]
OTIS v. DEPARTMENT OF REVENUE, TC-MD 111013D (Or.Tax 12-6-2011)
KEN OTIS and LISA OTIS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 111013D.In the Oregon Tax Court. Magistrate Division, Income Tax. December 6, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss on the ground that Plaintiffs failed to appeal within […]
TRUSERV CORP v. LANE COUNTY ASSESSOR, TC-MD 100576B (Or.Tax 9-30-2011)
TRUSERV CORP, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100576B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 30, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value of commercial property identified as Account 1098605 (subject property) for the 2009-10 tax year. A telephone trial was held on May […]
HOFFMAN v. DEPARTMENT OF REVENUE, TC-MD 100075D (Or.Tax 5-5-2010)
MICHAEL BLAINE HOFFMAN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100075D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 5, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss this case for want of prosecution. A case […]
SCHAUER v. DEPT. OF REV., 10 OTR 365 (1987)
SCHAUER v. DEPARTMENT OF REVENUE TC 2485In the Oregon Tax Court. February 2, 1987. Taxation — Income taxes — Deductions and credits 1. Prior to 1983, ORS 316.067 allowed a deduction in computing Oregon’s taxable income for a pension received under a public retirement system. Taxation — Income taxes — Deductions and credits 2. ORS […]
DOUGLAS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110786D (Or.Tax 10-26-2011)
BRENT DOUGLAS, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110786D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 26, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed October 12, 2011, requesting that the Complaint be dismissed. In its Motion to Dismiss, […]
A-1 HOSPITALITY v. HOOD RIVER COUNTY, TC-MD 100592C (Or.Tax 5-6-2011)
A-1 HOSPITALITY HOOD RIVER, Plaintiff, v. HOOD RIVER COUNTY ASSESSOR, Defendant. TC-MD 100592C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 6, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the real market value (RMV) of certain personal property identified in the assessor’s records as Account 601232. The tax year at issue is 2009-10. […]
JONES v. DEPT. OF REV., 18 OTR 90 (2004)
Lonnie Cy JONES and Margaret Ann Jones, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. No. TC 4685.In the Oregon Tax Court. Decision for the department rendered December 7, 2004. In 1994, Plaintiffs (taxpayers) made a $10,000 payment to Defendant Department of Revenue (the department). The Oregon Tax Court previously held that that payment was an estimated […]
KAISER INTERNATIONAL CORP. v. DEPT. OF REV., 12 OTR 513 (1993)
KAISER INTERNATIONAL CORPORATION v. DEPARTMENT OF REVENUE TC 3370In the Oregon Tax Court. September 20, 1993. Property taxation — Exemptions 1. Because the parties intended that plaintiff obtain possession and use of equipment only upon payment in full and the Port was obligated to protect the property until it was paid for and because the […]
TETERS v. DEPARTMENT OF REVENUE, TC-MD 110025D (Or.Tax 5-11-2011)
CHAD N. TETERS and CRYSTAL M. BINGHAM, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110025D.In the Oregon Tax Court. Magistrate Division, Income Tax. May 11, 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. […]
MARCELLA v. DEPARTMENT OF REVENUE, TC-MD 080173K (Or.Tax 4-30-2008)
JIM MARCELLA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080173K.In the Oregon Tax Court. Magistrate Division, Income Tax. April 30, 2008. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. Plaintiff filed a Complaint, stating that he […]
MILLER v. DEPT. OF REVENUE, TC-MD 110027D (Or.Tax 4-15-2011)
KIPP A. MILLER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110027D.In the Oregon Tax Court. Magistrate Division, Income Tax. April 15, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s motion to dismiss, stating that Plaintiff failed to appeal within the 90 days required […]
OREGON RESEARCH INST. v. DEPT. OF REV., 4 OTR 433 (1971)
OREGON RESEARCH INSTITUTE, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. June 25, 1971. Exemptions — Scientific institution 1. Nonprofit corporation which performed and furthered basic psychological research and made its research programs available to public on a nondiscriminatory basis held to be exempt scientific institution under ORS 307.130. Exemptions — Scientific organization […]
SCHOOL DIST. NO. 1 v. MULTNOMAH COUNTY, 9 OTR 371 (1983)
SCHOOL DISTRICT NO. 1 v. MULTNOMAH COUNTY et al TC 1762In the Oregon Tax Court. December 16, 1983. Municipal corporations — Contracts for collection of taxes 1. ORS 294.080(3) directs that interest earned by investment of moneys received by the county treasurer which have been designated for a particular municipal corporation shall be credited to […]
JOHNSON v. LANE COUNTY ASSESSOR, TC-MD 080367B (Or.Tax 9-5-2008)
VERNIE JO JOHNSON, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 080367B.In the Oregon Tax Court. Magistrate Division, Property Tax. September 5, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, MAGISTRATE. This matter is before the court on Defendant’s Motion to Dismiss filed June 27, 2008. The record closed on August 4, 2008. I. STATEMENT OF FACTS […]
SPROUL v. COMMISSION, 1 OTR 31 (1962)
SPROUL v. STATE TAX COMMISSION In the Oregon Tax Court. August 31, 1962. Regulations — Income tax 1. Although the commission’s regulations are highly persuasive they are not controlling. Statutes — Interpretation 2. An interpretive regulation does not remove the court’s responsibility to construe the statute and apply its construction to the facts before it. […]
SHALUNG v. DEPARTMENT OF REVENUE, TC-MD 110838N (Or.Tax 10-24-2011)
PALDEN SHALUNG and TSERING SHALUNG, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110838N.In the Oregon Tax Court. Magistrate Division, Income Tax. October 24, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. On June 24, 2011, Plaintiffs filed their appeal challenging Defendant’s Notice of Deficiency Assessment, dated June 14, 2011, for the 2010 […]
KUDINA v. DEPARTMENT OF REVENUE, TC-MD 080038C (Or.Tax 5-27-2009)
SVETLANA KUDINA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080038C.In the Oregon Tax Court. Magistrate Division, Income Tax. May 27, 2009. ORDER DAN ROBINSON, Magistrate. This matter is before the court on “John Harper’s Notice of Intend to Defend and Joinder of Parties,” (Notice) filed May 13, 2009. Because the case is […]
GALL v. DEPT. OF REV., 17 OTR 352 (2004)
Joseph GALL and Darlene Gall, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant, and YAMHILL COUNTY ASSESSOR, Intervenor-Defendant. TC 4639.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered March 16, 2004. Plaintiffs appealed the $43,000 real market value (RMV) of their mobile home after they had successfully appealed for that value to the board of […]
HERMO v. CITY OF LINCOLN CITY, 12 OTR 52 (1991)
C. Lynn HERMO, Sam Melsheimer, Everett R. Roose, Lucy L. Roose, Jim Schmauder, Henry G. Gerdes, Maralyn J. Geddes, Shelley M. Waters, Perry J. Boyd, and Gary Kreutz v. CITY OF LINCOLN CITY TC 3127In the Oregon Tax Court. September 13, 1991. Local Budget Law — Interested taxpayer — Equitable interest 1. A person who […]
COX v. DEPT. OF REVENUE, TC-MD 080497B (Or.Tax 12-12-2008)
JOHN B. COX AND NITA G. COX, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080497B.In the Oregon Tax Court. Magistrate Division, Income Tax. December 12, 2008. DECISION JEFFREY S. MATTSON, Magistrate. On April 15, 2008, Plaintiffs filed their Complaint challenging Defendant’s Notice of Deficiency Assessment for the 2006 tax year. A case […]
LANE COUNTY ASSESSOR v. MM CATTLE CO., TC-MD 110146C (Or.Tax 6-23-2011)
LANE COUNTY ASSESSOR, Plaintiff, v. MM LAND CATTLE CO., Defendant. TC-MD 110146C.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 […]
WILLOUGHBY v. COMMISSION, 1 OTR 484 (1964)
WILLOUGHBY v. STATE TAX COMMISSION In the Oregon Tax Court. January 31, 1964. Trial had in Albany, Oregon. Sam F. Kyle and Richard T. Kropp, Albany, tried the cause for plaintiffs. Sam Kyle and Willis, Kyle and Emmons filed briefs for plaintiffs. Gerald F. Bartz, Assistant Attorney General, Salem, tried the cause and submitted a […]
STATE EX REL MENDONCA v. DEPT. OF REV., 11 OTR 236 (1989)
STATE ex rel Katherine Ann MENDONCA v. DEPARTMENT OF REVENUE TC 2838In the Oregon Tax Court. June 21, 1989. Costs — On appeal or error — Review of decisions of courts 1. Plaintiff’s claim that federal reserve notes are not legal has been repeatedly rejected by the courts. Taxation — Frivolous appeals — Damages 2. […]
ROSBORO LBR. CO. v. HEINE, ET AL, 8 OTR 221 (1979)
ROSBORO LUMBER COMPANY v. WALTER R. HEINE, HARRY CARSON, JR., and PAT McCARTHY, COUNTY COMMISSIONERS OF MARION COUNTY, OREGON In the Oregon Tax Court. November 7, 1979. Courts — Nature, extent, and exercise of jurisdiction in general 1. It is the duty of the court to take notice of any failure of jurisdiction. Administrative law […]
HUBBARD v. COMMISSION, 3 OTR 301 (1968)
RUSSELL J. AND EVA K. HUBBARD v. COMMISSION In the Oregon Tax Court. October 21, 1968. Capital gains — Election — Extension 1. An extension of time for filing a return does not extend the time for electing special capital gains treatment under ORS 316.432. Capital gains — Election 2. Taxpayer is not entitled to […]
BUTLER v. DEPARTMENT OF REVENUE, 14 OTR 195 (1997)
Luther G. Butler and Dorothy L. BUTLER v. DEPARTMENT OF REVENUE TC 3873In the Oregon Tax Court. June 27, 1997 Income taxation — Exemption — Amtrak Act 1. The Amtrak Act exempts employees who perform regularly assigned duties in two or more states from state income taxes, except those taxes imposed by their state of […]
PACIFIC COCA-COLA BOTTLING CO. v. DEPT. OF REV., 10 OTR 230 (1986)
PACIFIC COCA-COLA BOTTLING COMPANY v. DEPARTMENT OF REVENUE The COCA-COLA COMPANY v. DEPARTMENT OF REVENUE TC 1994 TC 1995In the Oregon Tax Court. March 31, 1986. Taxation — Income taxes — Tax period and income attributablethereto 1. Each income tax year constitutes a separate cause of action for purposes of contesting tax liability. Judgment — […]
MONTSTEVE INVEST. v. LANE COUNTY ASSESSOR, TC-MD 100154 (Or.Tax 3-30-2011)
MONTSTEVE INVESTMENTS LLC, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 100154.In the Oregon Tax Court. Magistrate Division, Property Tax. March 30, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value (value) of industrial property identified as Account 1650314 (subject property) for the 2009-10 tax year. A telephone trial was held […]
RODRIGUEZ-MEZA v. DEPT. OF REVENUE, TC-MD 101048D (Or.Tax 10-14-2010)
ELEUTERIO RODRIGUEZ-MEZA, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101048D.In the Oregon Tax Court. Magistrate Division, Income Tax. October 14, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER PRESIDING MAGISTRATE. This matter is before the court on its own motion to dismiss for lack of prosecution. On July 30, 2010, Plaintiff […]
POE v. DEPARTMENT OF REVENUE, TC-MD 110936N (Or.Tax 11-18-2011)
RICHARD B. POE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110936N.In the Oregon Tax Court. Magistrate Division, Income Tax. November 18, 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 case management […]
ANDERSON v. DEPARTMENT OF REVENUE, TC-MD 091599C (Or.Tax 3-17-2010)
JAMES R. ANDERSON and ANNE E. ANDERSON, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091599C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 17, 2010. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiffs appeal from Defendant’s November 18, 2009, notice entitled “Amnesty Application Rejected.” (Ptfs’ Compl at 2.) In their Complaint, Plaintiffs […]
RENEWAL HOUSE, INC. v. DEPT. OF REV., 5 OTR 638 (1974)
RENEWAL HOUSE, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 15, 1974. Statutory construction — Assessor’s duties — ORS 308.210 1. The county assessor has the duty to assess all taxable property annually, and is entitled to presume that all property is taxable unless and until it is proven otherwise. Statutory construction […]
YAMHILL COUNTY ASSESSOR v. BROWN, TC-MD 090782B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. TIMOTHY C. BROWN and AMBER BROWN, Defendants. TC-MD 090782B.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 land identified […]
HERNANDEZ v. DEPARTMENT OF REVENUE, TC-MD 090833D (Or.Tax 12-11-2009)
ANTONIO T. HERNANDEZ and SHERINA L. HERNANDEZ, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090833D.In the Oregon Tax Court. Magistrate Division, Income Tax. December 11, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s Notices of Deficiency Assessment for tax years 2005, 2006, and 2007, dated January 27, 2009. In their […]
KIRBY AND ELDER v. DEPT. OF REV., 4 OTR 213 (1970)
JOHN B. and MARCELLA KIRBY v. DEPARTMENT OF REVENUE; and F. W. and RUTH ELDER v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 1, 1970. Advisory opinions — Force and effect 1. Advisory opinions of the Law Section of the Department of Revenue and instructions on the tax forms are not binding upon […]
CARTER SON v. DEPT. OF REV., 5 OTR 379 (1974)
CARTER SON, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 9, 1974. Cigarette tax — Legislative intent 1. ORS ch 323 held not intended to impose a tax on cigarettes sold by a distributor within Oregon for ultimate sale to consumers located out of state. Cigarette tax — Duty of distributor 2. […]
COLLINSON v. DEPT. OF REV., 6 OTR 441 (1976)
FRANCES B. COLLINSON, INDIVIDUALLY AND AS PERSONAL REPRESENTATIVE OF THE ESTATE OF DELBERT EUGENE COLLINSON, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. February 12, 1976. Taxation — Involuntary conversion — Defined 1. The loss of property by fire, theft or other casualty, including destruction as a result of a collision, is an […]
BRUMMELL v. DEPT. OF REV., 4 OTR 168 (1970)
CLYDE V. BRUMMELL v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 28, 1970. Parties — Intervention — Interest in subject of action 1. The language of ORS 306.545 makes it clear that only the taxpayer who paid taxes on the property is entitled to appear as a party without a prior motion or […]
COLE v. DEPT. OF REV., 9 OTR 227 (1982)
COLE et al v. STATE OF OREGON by and through the OREGON DEPARTMENT OF REVENUE TC 1435In the Oregon Tax Court. September 27, 1982. Taxation — Income taxes — Collection and enforcement ingeneral 1. Taxes are enforced exactions and there is nothing sinister in arranging matters in order to keep taxes as low as possible. […]
RICHMOND CHURCH OF GOD v. MULTNOMAH CNTY., TC-MD 080898C (Or.Tax 11-21-2008)
RICHMOND CHURCH OF GOD, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080898C.In the Oregon Tax Court. Magistrate Division, Property Tax. November 21, 2008. ORDER DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss Claims Relating to the 1997-1998 through 2007-2008 Tax Years (motion). The motion was filed September 5, 2008, […]
ANACONDA CO. v. DEPT. OF REV., 6 OTR 475 (1976)
THE ANACONDA COMPANY (SUCCESSOR BY MERGER TO THE ANACONDA WIRE AND CABLE COMPANY AND THE ANACONDA AMERICAN BRASS COMPANY) v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 26, 1976. Statutes — Construction and operation — Mandatory or directory 1. If a statute is directory and failure to follow it works no ultimate harm, […]
URI v. DEPARTMENT OF REVENUE, TC-MD 091441D (Or.Tax 8-19-2010)
JAMES GERMAIN URI, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091441D.In the Oregon Tax Court. Magistrate Division, Income Tax. August 19, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s Notice of Liability, dated September 17, 2007, requesting payment of unpaid withholding tax liabilities for Michael’s Holding Company for […]
SCHUETTE v. DEPARTMENT OF REVENUE, 14 OTR 164 (1997)
Henry W. SCHUETTE and Janice J. Schuette v. DEPARTMENT OF REVENUE TC 3942In the Oregon Tax Court. March 24, 1997 Income taxation — Federal law 1. Not all provisions of federal income tax law are applicable to Oregon income tax law. Income taxation — Uniformity 2. ORS 316.082 is not a uniform law and does […]
LEBECK v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110336D (Or.Tax 11-9-2011)
NICHOLAS E. LEBECK, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110336D.In the Oregon Tax Court. Magistrate Division, Property Tax. November 9, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2010-11 real market value of land identified as Account R316626 (subject property). A trial was held in the Oregon Tax Court Mediation […]
ST. CATHERINE’S RESIDENCE v. DEPARTMENT OF REVENUE, 14 OTR 500 (1998)
ST. CATHERINE’S RESIDENCE, INC., an Oregon non-profit corporation, and EVERGREEN COURT FOR RETIREMENT LIVING, INC., an Oregon nonprofit corporation, v. DEPARTMENT OF REVENUE. TC 4228.In the Oregon Tax Court. Decided November 3, 1998. PROPERTY TAXATION — STATUTORY CONSTRUCTION 1. In construing statutes, the court first considers the text and context. PROPERTY TAXATION — SPECIAL VALUATION […]
WASHINGTON CO. ASSESSOR II v. JEHOVAH’S WITNESSES, 18 OTR 409 (2006)
IN THE OREGON TAX COURT REGULAR DIVISION WASHINGTON COUNTY ASSESSOR, Plaintiff, v. WEST BEAVERTON CONGREGATION OF JEHOVAH’S WITNESSES, INC., Defendant. No. TC 4708.In the Oregon Tax Court. Decision rendered for Plaintiff February 16, 2006. Defendant (taxpayer), a religious organization, owns property in Washington County on which a house of worship and a residence used by […]
TUCKER-OTTMAR FARMS v. DEPT. OF REV., 4 OTR 179 (1970)
TUCKER-OTTMAR FARMS, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 6, 1970. Business Income — Unitary 1. The definition of business income in ORS 314.610(1) is aimed at the taxpayer’s activities in operating his business — his creation, management and control of the business. The intent of the statute is to provide […]
BIG HORN DEV. LLC v. DOUG. CTY. ASSE., TC-MD 090811C (Or.Tax 8-18-2009)
BIG HORN DEVELOPMENT LLC, RICHARD BANDUCCI, TODD POWELL, Plaintiffs, v. DOUGLAS COUNTY ASSESSOR, Defendant. TC-MD 090811C.In the Oregon Tax Court. Magistrate Division, Property Tax. August 18, 2009. DECISION DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss, filed with the court May 22, 2009. The court addressed the motion with […]
WYNNE v. DEPT. OF REV., 9 OTR 378 (1984)
WYNNE v. DEPARTMENT OF REVENUE TC 1893In the Oregon Tax Court. February 1, 1984. Taxation — Assessment rolls or books — Amendment oralteration 1. The assessor may correct a clerical error but may not correct an error in valuation judgment after the tax roll is returned to him. Taxation — Mode of assessment in general […]
BURRILL RESOURCES v. JACKSON CTY. ASSESS., TC-MD 100330D (Or.Tax 6-9-2011)
BURRILL RESOURCES INC. and CMSG, INC., Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 100330D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 9, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the 2009-10 real market value of property identified as Account 10989027, Lot 108 (subject property). A trial was held in the Oregon […]
NAMAH v. MARION COUNTY ASSESSOR, TC-MD 100408B (Or.Tax 3-28-2011)
SHREE RIDDHI SIDDHI NAMAH dba Salem Comfort Suites, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 100408B.In the Oregon Tax Court. Magistrate Division, Property Tax. March 28, 2011. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2009-10 real market value of property identified as Account R82450 (subject property).[1] A telephone trial was held […]
NELSON v. WASCO COUNTY ASSESSOR, TC-MD 090689C (Or.Tax 12-16-2009)
ROBERT J. NELSON, Plaintiff, v. WASCO COUNTY ASSESSOR, Defendant. TC-MD 090689C.In the Oregon Tax Court. Magistrate Division, Property Tax. December 16, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiff filed a Complaint with this court challenging his propert taxes for the 2008-09 tax year. Defendant moved to dismiss on various grounds. A hearing was held by telephone […]
BRUMMELL v. DEPT. OF REV., 14 OTR 303 (1998)
Clyde V. BRUMMELL, the E. Margaret Brummell Trust and the Clyde V. Brummell Trust v. DEPARTMENT OF REVENUE TC 3931In the Oregon Tax Court. April 17, 1998 Property taxation — Apportionment based on value 1. Property taxes are imposed ad valorem; that is, taxes are apportioned based upon the value of property. Appraisal — Physical […]
RAMIREZ-HERNANDEZ v. DEPT. OF REVENUE, TC-MD 101130C (Or.Tax 4-26-2011)
JUAN M. RAMIREZ-HERNANDEZ and MARIA del S. JIMENEZ-JAVIER, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101130C.In the Oregon Tax Court. Magistrate Division, Income Tax. April 26, 2011. DECISION DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss this case for lack of prosecution. The appeal involves […]
HENRY v. DEPT. OF REV., 11 OTR 214 (1989)
Calvin S. HENRY, Personal Representative of the Estate of James M. Henry v. DEPARTMENT OF REVENUE TC 2792In the Oregon Tax Court. February 27, 1989. Taxation — Inheritance tax — Statutory provisions 1. For purposes of Oregon inheritance tax, property is generally to be valued at true cash value or market value. (ORS 311.150(1).) Taxation […]