ROCKWEST TRAINING CO., INC. v. DEPARTMENT OF REVENUE TC 3232In the Oregon Tax Court. December 7, 1992. Property taxation — Administrative regulation 1. The holding of a case is viewed in light of a regulation which is subsequently enacted. Submitted on Motions for Summary Judgment. Elaine Ciafarone Tunzat, Garrett, Hemann, Robertson, Paulus, Jennings Comstock, P.C., […]
Category: Oregon Tax Court Opinions
MULTNOMAH CTY. TAX COLLECTOR v. BERLAND, 10 OTR 328 (1986)
MULTNOMAH COUNTY TAX COLLECTOR on behalf of all Taxing Districts in Multnomah County, Oregon v. BERLAND, dba Professional Dental-Medical Leasing TC 2408In the Oregon Tax Court. December 2, 1986. Taxation — Liability of persons — Personal property 1. If a security interest in personal property is foreclosed by sale without proper notice being given the […]
SOUTH COAST LUMBER v. COMMISSION, 2 OTR 25 (1964)
SOUTH COAST LUMBER COMPANY v. STATE TAX COMMISSION In the Oregon Tax Court. July 14, 1964. Exemptions — Federal immunity — Existence — Extinction 1. Property the title of which is in the United States is immune from state taxation, unless released from the immunity by Congressional Act or by its unrestricted transfer from the […]
MENTOR GRAPHICS CORP. v. DEPT. OF REV., 12 OTR 521 (1993)
MENTOR GRAPHICS CORPORATION v. DEPARTMENT OF REVENUE TC 3304In the Oregon Tax Court. October 12, 1993. Income taxation — Deductibility of foreign tax 1. There is no requirement in IRC § 164 that foreign tax expenditures, which benefit the taxpayer beyond one year, be capitalized. Income taxation — Deductibility of consulting fees 2. The deductibility […]
RAFELSON v. MULTNOMAH COUNTY ASSESSOR, TC-MD 100596D (Or.Tax 8-19-2010)
PAULA RAFELSON and CHIA RAFELSON, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 100596D.In the Oregon Tax Court. Magistrate Division, Property Tax. August 19, 2010. Page 1 DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal the property taxes assessed on property identified as Account R586243 for the […]
BIBB v. COMMISSION, 3 OTR 60 (1967)
ARTHUR M. BIBB ET UX v. STATE TAX COMMISSION In the Oregon Tax Court. June 23, 1967. Cost recovery method 1. The cost recovery method of reporting a sale allows the basis of the property to be recovered before reporting any profit. Gross income — Gain defined 2. Any gain from the sale of realty […]
McCORD v. DEPARTMENT OF REVENUE, TC-MD 091264C (Or.Tax 11-17-2009)
QUAN DRAE McCORD, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091264C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 17, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s motion to dismiss on the ground that Plaintiff failed to appeal within the 90 days required […]
KLAMATH PROD. CREDIT v. COMMISSION, 3 OTR 16 (1967)
KLAMATH PRODUCTION CREDIT ASSOC. v. STATE TAX COMMISSION In the Oregon Tax Court. May 5, 1967. Income — Apportionment — Formula 1. An allocation formula is not intended to be a precise distribution of income of a unitary corporation. The standard three-factor formula can be justified as a rough, practical approximation of the distribution of […]
ESNARD v. DEPT. OF REV., 12 OTR 73 (1991)
John A. ESNARD and Kathleen A. Esnard v. DEPARTMENT OF REVENUE TC 3098In the Oregon Tax Court. November 14, 1991. Income tax assessments — Mailing of notices 1. If notices of assessments are correctly mailed, ORS 305.265 does not require the taxpayer to actually receive the notices. Income tax — Assessments — Copies of records […]
HERMAN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090651C (Or.Tax 12-31-2009)
STANLEY R. HERMAN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090651CIn the Oregon Tax Court. Magistrate Division, Property Tax. December 31, 2009. Page 1 DECISION DAN ROBINSON, Magistrate. Plaintiff appealed the assessed value (AV) of certain commercial real property identified in the assessor’s records as Account R103552 for tax years 2006-07 through 2008-09, inclusive. Defendant […]
GEORGIA-PACIFIC CONS. v. CLATSOP CTY. ASSR., TC 4894 (Or.Tax 7-21-2010)
GEORGIA-PACIFIC CONSUMER PRODUCTS LP F.K.A. FORT JAMES OPERATING CO., Plaintiff, v. CLATSOP COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4894.In the Oregon Tax Court. Regular Division, Property Tax. July 21, 2010. Page 1 ORDER GRANTING DEFENDANT DEPARTMENT OF REVENUE’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DENYING PLAINTIFF’S CROSS-MOTION FOR PARTIAL […]
DEPARTMENT OF REVENUE v. IBM CORP., 15 OTR 162 (2000)
DEPARTMENT OF REVENUE, State of Oregon, Plaintiff, v. IBM CORPORATION, Defendant. TC 4442In the Oregon Tax Court. June 6, 2000 Plaintiff argued that its notices of deficiency were timely because ORS 314.410(3) and (8) extended the period within notices could be issued. The court held that extensions contained in ORS 314.410(3) and (8) were exceptions […]
PORTLAND DEV. COM. v. MULTNOMAH CTY. ASS., TC-MD 091630D (Or.Tax 2-28-2011)
PORTLAND DEVELOPMENT COMMISSION as agent for City of Portland, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 091630D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 28, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s decision to revoke its 2009-10 property tax exemption for the residential portion of the subject property identified as […]
HAYDEN ISLAND v. DEPT. OF ENV. QUAL., 4 OTR 69 (1970)
HAYDEN ISLAND, INC. v. DEPARTMENT OF ENVIRONMENTAL QUALITY In the Oregon Tax Court. February 17, 1970. Tax relief — Pollution control facility — Certification required 1. Certification of a facility by the Department of Environmental Quality as a pollution control facility is a prerequisite to the availability of the alternative forms of tax relief provided […]
McGUIRE v. DEPARTMENT OF REVENUE, 15 OTR 46 (1999)
OMAR L. McGUIRE, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon. TC 4374.In the Oregon Tax Court. September 3, 1999. Plaintiff appealed from a portion of teh Magistrate Division’s decision denying a veterans’ exemption for the 1996-97 tax year. Defendant failed to appeal from the magistrate’s erroneous determination that Plaintiff was entitled to an exemption […]
HERNANDEZ v. DEPARTMENT OF REVENUE, TC-MD 091568C (Or.Tax 3-1-2010)
JORGE HERNANDEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091568C.In the Oregon Tax Court. Magistrate Division, Income Tax. March 1, 2010. Page 1 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 […]
KOWALESKI v. DEPARTMENT OF REVENUE, TC-MD 090860C (Or.Tax 10-30-2009)
CARL KOWALESKI and PAULA KOWALESKI, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090860C.In the Oregon Tax Court. Magistrate Division, Income Tax. October 30, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request, contained in its Answer filed July 29, 2009, to dismiss Plaintiffs’ appeal as […]
LIBERTYBANK v. CLACKAMAS COUNTY ASSESSOR, TC-MD 101036D (Or.Tax 2-9-2011)
LIBERTYBANK, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 101036D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 9, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss, filed August 26, 2010. The facts are agreed, pleadings were submitted, and the parties did not […]
YAMHILL COUNTY ASSESSOR v. ABRAMS, TC-MD 090761D (Or.Tax 4-15-2010)
YAMHILL COUNTY ASSESSOR. Plaintiff, v. MARALYNN ABRAMS, Defendant. TC-MD 090761D.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 00400, for tax year 2008-09. A […]
WILKINS v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090023D (Or.Tax 3-20-2009)
LARRY D. WILKINS, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090023D.In the Oregon Tax Court. Magistrate Division, Property Tax. March 20, 2009. DECISION 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 scheduled on February 26, […]
RECORDON v. DEPARTMENT OF REVENUE, TC-MD 090436C (Or.Tax 5-29-2009)
GUY C. RECORDON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090436C.In the Oregon Tax Court. Magistrate Division, Income Tax. May 29, 2009. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request for dismissal, included in its Answer filed April 27, 2009, requesting that the Complaint be […]
VICKERS v. DEPT. OF REV., 11 OTR 44 (1988)
Gerald VICKERS v. DEPARTMENT OF REVENUE Lonnie D. and Carol J. WILLIAMS v. DEPARTMENT OF REVENUE Madelyn M. VICKERS v. DEPARTMENT OF REVENUE TC 2693 TC 2694 TC 2707In the Oregon Tax Court. May 16, 1988. Taxation — Exemptions — Statutory provisions 1. One receiving pollution control certification shall make an irrevocable election to take […]
FLOBERG v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080344B (Or.Tax 8-5-2008)
ERIK FLOBERG, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080344B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 5, 2008. DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiff seeks a reduction in the real market value (RMV) of real property identified as Account R574031 for the 2006-07 tax year.[1] During a case management conference […]
OREGON FARM BUREAU v. COMMISSION, 2 OTR 440 (1966)
OREGON FARM BUREAU v. STATE TAX COMMISSION In the Oregon Tax Court. September 28, 1966. Declaratory Judgments — Justiciable controversy 1. In declaratory judgment cases the rule is well established that courts do not have jurisdiction to entertain an action requesting the interpretation of a statute unless there is a justiciable controversy between the parties. […]
WESTWARD PROPERTIES v. DEPT. OF REV., 3 OTR 496 (1969)
WESTWARD PROPERTIES, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 4, 1969. True cash value — Evidence 1. Evidence supports finding that true cash value of plaintiff’s property is $900,000. Constitutional law — Uniformity of assessment 2. Arbitrary or systematic discrimination must be shown before taxpayer may claim a violation of constitutional […]
YAMHILL CTY. ASS. v. JOHNSON LIVING TR., TC-MD 090712B (Or.Tax 3-14-2011)
YAMHILL COUNTY ASSESSOR, Plaintiff, v. JOHNSON LIVING TRUST, RALPH AND NORMA JOHNSON TRUSTEES, Defendants. TC-MD 090712B.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 […]
FARIS v. DEPARTMENT OF REVENUE, TC-MD 070768E (Or.Tax 6-2-2009)
DENIS J FARIS, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070768E.In the Oregon Tax Court. Magistrate Division, Income Tax. June 2, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s income tax assessment for tax years 2002, 2003, and 2004. A trial was held in the Oregon Tax Courtroom, Salem, Oregon, […]
KORSMEYER v. DEPARTMENT OF REVENUE, TC-MD 080620C (Or.Tax 2-13-2009)
DEBRA KORSMEYER and BRUCE KORSMEYER, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080620C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 13, 2009. DECISION DAN ROBINSON, Magistrate. Plaintiffs appealed adjustments Defendant made to their 2004, 2005, and 2006 Oregon nonresident returns concerning the credit for taxes paid to another state. Plaintiffs […]
COL. SPORTSWEAR v. WASH. CTY. ASSESSOR, TC-MD 100043D (Or.Tax 2-16-2011)
COLUMBIA SPORTSWEAR, Plaintiff, v. WASHINGTON COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. TC-MD 100043D.In the Oregon Tax Court. Magistrate Division, Property Tax. February 16, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals Defendant’s, Department of Revenue (Department), Conference Decision No 07-0195, dated November 6, 2009, alleging that Defendant “abused its discretion […]
JOHNSON v. COMMISSION, 2 OTR 504 (1967)
JOHNSON v. STATE TAX COMMISSION In the Oregon Tax Court. March 7, 1967. Quasi estoppel — Definition 1. Quasi estoppel is a doctrine extended by the courts to prevent a wrong being done wherever in good conscience and honest dealing a party ought not to be permitted to repudiate his previous statements, declarations or actions. […]
DC LAYTON FAM. TRUST v. DESCHUTES CTY., TC-MD 101299C (Or.Tax 2-10-2011)
DC LAYTON FAMILY TRUST, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 101299C.In the Oregon Tax Court. Magistrate Division, Property Tax. February 10, 2011. DECISION OF DEFAULT DAN ROBINSON, Magistrate. This matter is before the court on Plaintiff’s Motion for Default, filed February 8, 2011. Plaintiff’s request is based on Tax Court Rule-Magistrate Division (TCR-MD) 6(D) […]
POLLARD v. MARION COUNTY ASSESSOR, TC-MD 080177C (Or.Tax 4-25-2008)
ELLEN POLLARD, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. TC-MD 080177C.In the Oregon Tax Court. Magistrate Division, Property Tax. April 25, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Plaintiff’s verbal request for dismissal, expressed to the court at the April 21, 2008, initial case management conference. Plaintiff originally appealed […]
GISSEL v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080512D (Or.Tax 10-6-2008)
DAVID GISSEL, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 080512D.In the Oregon Tax Court. Magistrate Division, Property Tax. October 6, 2008. DECISION OF DISMISSAL JILL A. TANNER, PRESIDING MAGISTRATE. Plaintiff appeals the real market value of his property identified as Account 00619673 for tax years 2006-07 and 2007-08. This matter is before the court on […]
SUTTER v. DEPARTMENT OF REVENUE, TC-MD 110166D (Or.Tax 7-12-2011)
SUZANNE M. SUTTER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110166D.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. A trial was scheduled […]
SCHMIDT v. DEPARTMENT OF REVENUE, TC-MD 101154C (Or.Tax 5-4-2011)
RONALD ALBERT SCHMIDT, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 101154C.In the Oregon Tax Court. Magistrate Division, Income Tax. May 4, 2011. DECISION DAN ROBINSON, Magistrate. Plaintiff filed his Complaint on September 29, 2010. A case management conference was held on December 28, 2010. Defendant filed a Status Report with the court […]
TAYLOR v. DEPT. OF REVENUE, TC-MD 090578C (Or.Tax 8-28-2009)
EDWARD A. TAYLOR, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090578C.In the Oregon Tax Court. Magistrate Division, Income Tax. August 28, 2009. 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 […]
KLEIN v. JACKSON COUNTY ASSESSOR, TC-MD 080478B (Or.Tax 8-14-2009)
BRUCE S. KLEIN, Plaintiff, v. JACKSON COUNTY ASSESSOR, Defendant. TC-MD 080478B (Control); 080479B.In the Oregon Tax Court. Magistrate Division, Property Tax. August 14, 2009. DECISION JEFFREY S. MATTSON, Magistrate. Plaintiff appeals concerning certain real property assessments for the 2008-09 tax year. The property at issue is identified as Accounts 10279561 and 10984924. A trial was […]
KAUFMAN v. DEPARTMENT OF REVENUE, TC 4932 (Or.Tax 7-27-2010)
RICHARD L. KAUFMAN and SARAH L. KAUFMAN, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4932.In the Oregon Tax Court. Regular Division, Property Tax. July 27, 2010. Page 1 ORDER DENYING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before […]
MICHAEL KING SMITH v. YAMHILL COUNTY, TC-MD 110405D (Or.Tax 9-30-2011)
THE MICHAEL KING SMITH FOUNDATION, Plaintiff, v. YAMHILL COUNTY ASSESSOR, Defendant. TC-MD 110405D.In the Oregon Tax Court. Magistrate Division, Property Tax. September 30, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (Motion), filed in an Answer Addendum on May 12, 2011, requesting that […]
COMCAST CORPORATION v. DEPARTMENT OF REVENUE, TC 4909 (Or.Tax 8-10-2011)
COMCAST CORPORATION, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4909.In the Oregon Tax Court. Regular Division, Property Tax. August 10, 2011. OPINION HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is before the court after a trial. The question is the propriety of the actions of Defendant (the department) in assessing Plaintiff […]
MITCHELL BROS. TERMINAL v. DEPT. OF REV., 5 OTR 141 (1972)
MITCHELL BROS. TERMINAL CO. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 30, 1972. Like-kind exchanges — Statutory construction 1. Provisions postponing or exempting taxation are to be strictly construed. Exchange not solely in kind — “Boot” received 2. The assumption of transferor’s liability by transferee is treated as money received by transferor, […]
SMITH v. DEPT. OF REV., 13 OTR 206 (1994)
Carole SMITH and Eric Kittleson v. DEPARTMENT OF REVENUE and MARION COUNTY, a political subdivision of the State of Oregon, Intervenor TC 3611In the Oregon Tax Court. December 16, 1994. Property taxation — Special assessment — Application 1. Application for listing on the National Register of Historic Places does not suffice as application for special […]
JAYNE v. DEPT. OF REV., 6 OTR 251 (1975)
REUEL CURTIS JAYNE AND MARGARET LOUISE JAYNE KURZET, PERSONAL REPRESENTATIVES OF THE ESTATE OF MARGARET FRY JAYNE, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 11, 1975. Inheritance taxes — Statutory provisions — Construction and operation in general 1. The main purpose of Oregon’s inheritance tax laws is to raise revenue and […]
EQUITABLE SAV. LOAN v. COMMISSION, 3 OTR 1 (1967)
EQUITABLE SAVINGS LOAN ASSOCIATION v. STATE TAX COMMISSION In the Oregon Tax Court. May 5, 1967. Income — Apportionment 1. Taxpayer is entitled to apportion income if it is doing business outside the state. Definitions — “Doing business” 2. “Doing business” has been defined as “engaging in activities in the pursuit of gain.” Income — […]
CARRITHERS v. DEPARTMENT OF REVENUE, TC-MD 110117D (Or.Tax 7-7-2011)
JAMES L. CARRITHERS and SALLY JO NEAL, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110117D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 7, 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. […]
LES SCHWAB TIRE CENTERS v. CROOK COUNTY ASSESSOR, 14 OTR 588 (1999)
LES SCHWAB TIRE CENTERS OF OREGON, INC. v. CROOK COUNTY ASSESSOR and DEPARTMENT OF REVENUE, Intervenor LES SCHWAB WAREHOUSE CENTER, INC., v. CROOK COUNTY ASSESSOR and DEPARTMENT OF REVENUE, Intervenor SCHWAB PROPERTIES, LTD., v. CROOK COUNTY ASSESSOR and DEPARTMENT OF REVENUE, Intervenor SFP-B LIMITED PARTNERSHIP v. CROOK COUNTY ASSESSOR and DEPARTMENT OF REVENUE, Intervenor LESLIE […]
CAL-ROOF WHOLESALE v. COMMISSION, 2 OTR 91 (1964)
CAL-ROOF WHOLESALE, INC. v. STATE TAX COMMISSION In the Oregon Tax Court. November 16, 1964. Allocation of income — Requirements — Doing business 1. “Doing business” means a transaction engaged in for the pursuit of gain. Allocation of Income — Apportionment — Requirements — Taxation of income by another state 2. The controlling question is […]
U.S. NAT’L BANK OF OREGON v. DEPT. OF REV., 8 OTR 256 (1980)
UNITED STATES NATIONAL BANK OF OREGON, Personal Representative of the Estate of Walter E. Koch, Deceased v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 11, 1980. Taxation — Levy and assessment — Valuation 1. Comparable bare land values may be determined by a residual approach, using market data and adjusting the indicated residual […]
MULTNOMAH CTY. ASSESSOR v. PORTLAND DEV. COM., TC 5008 (Or.Tax 11-29-2011)
MULTNOMAH COUNTY ASSESSOR, Plaintiff, v. PORTLAND DEVELOPMENT COMMISSION, an agent for the City of Portland, Defendant. TC 5008.In the Oregon Tax Court. Regular Division, Property Tax. November 29, 2011. Page 1 ORDER GRANTING PLAINTIFF’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DENYING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is […]
ROBERTS v. DEPARTMENT OF REVENUE, TC-MD 110105D (Or.Tax 7-28-2011)
STEVEN J. ROBERTS and GRETCHEN I. ROBERTS, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110105D.In the Oregon Tax Court. Magistrate Division, Income Tax. July 28, 2011. DECISION OF DISMISSAL JILL A. TANNER, Presiding Magistrate. This matter is before the court on the parties’ Closing Agreement, filed June 20, 2011. Plaintiffs agreed that […]
OLSON v. DEPARTMENT OF REVENUE, TC-MD 081195D (Or.Tax 12-18-2009)
VICKI LYNN OLSON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 081195D.In the Oregon Tax Court. Magistrate Division, Income Tax. December 18, 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. In response to the […]
MERKLE v. COMMISSION, 2 OTR 283 (1965)
MERKLE v. STATE TAX COMMISSION In the Oregon Tax Court. December 3, 1965. Deductions — Losses — In general 1. Losses are deductible for tax purposes only when authorized by statute. Deductions — Losses — Settlement payment 2. A payment in the settlement of a will contest is not a deductible loss within the meaning […]
MILES LABORATORIES v. DEPT. OF REV., 6 OTR 82 (1975)
MILES LABORATORIES, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 29, 1975. Interstate commerce — Taxation 1. Where only interstate activity is involved in a foreign corporation’s instate business operations, the activities must create a nexus by exceeding acts of “solicitation” of business protected under Public Law 86-272 before the state may […]
FERRERO v. CLATSOP COUNTY ASSESSOR, TC-MD 080984D (Or.Tax 6-24-2009)
ROBERTA FERRERO, MICHAEL SAARHEIM, and AMIE SAARHEIM, Plaintiffs, v. CLATSOP COUNTY ASSESSOR, Defendant. TC-MD 080984D.In the Oregon Tax Court. Magistrate Division, Property Tax. June 24, 2009. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiffs appeal Defendant’s disqualification of Plaintiffs’ property, 2.03 acres, from designated forestland special assessment. A telephone trial was held Tuesday, April 21, 2009. […]
HORN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080630C (Or.Tax 9-19-2008)
BRIAN T. HORN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080630C.In the OREGON Tax Court MAGISTRATE Division, Property Tax. September 19, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff has appealed the value of his home, identified as Account R251114, for the 2007-08 tax year. Defendant filed a Motion to Dismiss (motion) for Plaintiff’s failure to pursue […]
ESTATE OF BURGER, DECD. v. DEPT. OF REV., 5 OTR 240 (1973)
ESTATE OF GERTRUDE BURGER, DECEASED v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 4, 1973. Inheritance tax — Closely held stock — Valuation of 1. It is not advisable to lay down a hard-and-fast rule which should be followed in estimating the value of stock in a close corporation. Any method used must […]
SIMPSON v. UMATILLA COUNTY ASSESSOR, TC-MD 070125B (Or.Tax 4-16-2008)
CHARLES W. ANDERSON, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 070125B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 16, 2008. DECISION DENYING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND GRANTING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT JEFFREY S. MATTSON, Magistrate. This matter is now before the court on the parties’ cross-motions for summary judgment.[1] I. […]
JACKSON COUNTY ASSESSOR v. BROWN, 4389 (Or.Tax 8-13-1999)
JACKSON COUNTY ASSESSOR, Plaintiff, v. Sandra Brown, Defendant. TC 4389.In the Oregon Tax Court. August 13, 1999. ORDER GRANTING DEFENDANT’S MOTION TO STRIKE COMPLAINT; MOTION TO DISMISS AMENDED COMPLAINT CARL N. BYERS, Judge. This matter is before the court on Defendant’s (taxpayer) Motion to Strike Complaint; Motion to Dismiss Amended Complaint. Oral arguments were heard […]
FLORENCE DESIGNS v. MULTNOMAH CNTY. ASSES., TC-MD 100663B (Or.Tax 2-24-2011)
FLORENCE DESIGNS LLC, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 100663B.In the Oregon Tax Court. Magistrate Division, Property Tax. February 24, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value of residential property identified as Account R201224 (subject property) for the 2009-10 tax year. A trial was held by telephone […]
SPERRY HUTCHINSON CO. v. DEPT. OF REV., 5 OTR 301 (1973)
THE SPERRY HUTCHINSON COMPANY v. DEPARTMENT OF REVENUE In the Oregon Tax Court. September 24, 1973. Apportionment method — Jurisdiction 1. To bring income from investments within apportionable income, the principal which produces the income must be tied to business activity for which the taxing state is affording opportunity and protection. Apportionment method — Jurisdiction […]
BEDDOE v. DEPT. OF REV., 8 OTR 186 (1979)
PAUL M. BEDDOE and ANNIE A. BEDDOE v. DEPARTMENT OF REVENUE In the Oregon Tax Court. August 15, 1979. Taxation — Levy and assessment — Real property — Rural or agricultural lands 1. Special tax treatment is allowed for “farm use” property as defined in ORS 215.203(2)(a) and incorporated in ORS 308.370(2), requiring the current […]
McCOLLUM v. COMMISSION, 2 OTR 112 (1965)
McCOLLUM v. STATE TAX COMMISSION In the Oregon Tax Court. March 2, 1965. Involuntary conversion — Deferral of gain — Purpose 1. The basic purpose of the statute ORS 316.295 is to allow a taxpayer to replace his property or continue his investment without realizing gain where he has lost the property because of circumstances […]
KESSEL v. DEPARTMENT OF REVENUE, TC-MD 110641D (Or.Tax 8-16-2011)
KOREY KESSEL, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 110641D.In the Oregon Tax Court. Magistrate Division, Income Tax. August 16, 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. A case management conference was […]
CLACKAMAS CTY. ASSESS. v. VILLAGE AT MAIN ST., TC 4877 (Or.Tax 9-1-2009)
CLACKAMAS COUNTY ASSESSOR, Plaintiff, v. VILLAGE AT MAIN STREET PHASE II, LLC, Defendant. TC 4877.In the Oregon Tax Court. Regular Division, Property Tax. September 1, 2009. Page 1 ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFF’S CROSS-MOTION FOR SUMMARY JUDGMENT HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court on […]
REGAN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 110247N (Or.Tax 9-13-2011)
DAVID REGAN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 110247N.In the Oregon Tax Court. Magistrate Division, Property Tax. September 13, 2011. Page 1 DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on Defendant’s Motion to Dismiss, filed May 17, 2011, requesting that the Complaint be dismissed. Plaintiff filed […]
GONZALEZ LOPEZ v. DEPARTMENT OF REVENUE, TC-MD 100206B (Or.Tax 7-14-2010)
JOSE LUIS GONZALEZ LOPEZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100206B.In the Oregon Tax Court. Magistrate Division, Income Tax. July 14, 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. A case […]
SMEJKAL v. COMMISSION, 2 OTR 183 (1965)
SMEJKAL v. STATE TAX COMMISSION In the Oregon Tax Court. July 19, 1965. Involuntary conversion — Nonrecognition — Purpose 1. The basic purpose of the involuntary conversion statute is to allow a taxpayer to replace destroyed property or continue his investment without realizing gain where he is compelled to give up his property because of […]
FITZHUGH v. COMMISSION, 3 OTR 129 (1967)
CHARLES L. FITZHUGH v. STATE TAX COMMISSION In the Oregon Tax Court. November 8, 1967. Forest land — Primary use 1. ORS 321.620(3) provides that forest land shall be valued as forest land “so long as the primary use of the area involved remains forest land.” Forest land — Primary use 2. Because of the […]
ROSALES v. DEPARTMENT OF REVENUE, TC-MD 091236B (Or.Tax 3-16-2010)
SAUL VARELA ROSALES, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091236B.In the Oregon Tax Court. Magistrate Division, Income Tax. March 16, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. This matter is before the court on its own motion to dismiss for want of prosecution. Plaintiff filed his Complaint on […]
DEPARTMENT OF REVENUE v. KELLY, TC 4829 (Or.Tax 4-2-2010)
DEPARTMENT OF REVENUE, State of Oregon, Plaintiff, v. CASSANDRA K. KELLY, Defendant. No. TC 4829.In the Oregon Tax Court. Regular Division, Property Tax. April 2, 2010. ORDER GRANTING DEFENDANT’S PETITION FOR ATTORNEY FEES, COSTS, AND DISBURSEMENTS HENRY C. BREITHAUPT, Judge. This matter is before the court on the statement of Defendant (taxpayer) for an award […]
CURRY CO. BD. OF EQUALIZATION v. COM., 2 OTR 455 (1966)
CURRY COUNTY BOARD OF EQUALIZATION v. STATE TAX COMMISSION. In the Oregon Tax Court. November 23, 1966. Valuation — River frontage — Recreational value 1. True market value of river front property on scenic streams such as the Rogue River should include the possible recreational value of such river frontage. Valuation — Western Oregon ad […]
COLEMAN v. DEPT. OF REV., 19 OTR 511 (2008)
Steven L. COLEMAN and Lisa F. Coleman, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant. TC 4820.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 […]
DOUGLAS COUNTY ASSESSOR v. DEPT. OF REV., 12 OTR 248 (1992)
DOUGLAS COUNTY ASSESSOR v. DEPARTMENT OF REVENUE NICKEL MOUNTAIN RESOURCES CO., Intervenor TC 3134In the Oregon Tax Court. June 12, 1992. Taxation — Exemptions 1. Because exemptions are the exception to the rule of taxation, they are strictly but reasonably construed. Property taxation — Exemption — Inventory 2. The legislative exemption from taxation of inventor […]
VALLE-MUNOZ v. DEPARTMENT OF REVENUE, TC-MD 091570B (Or.Tax 6-28-2010)
JOSE GUSTAVO VALLE-MUNOZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091570B.In the Oregon Tax Court. Magistrate Division, Income Tax. June 28, 2010. Page 1 DECISION OF DISMISSAL JEFFREY S. MATTSON, Magistrate. Plaintiff filed his Complaint on November 19, 2009, challenging Defendant’s Notice of Deficiency Assessment. A case management conference was held in […]
WILLAMETTE EGG FARMS v. DEPARTMENT OF REVENUE, 14 OTR 337 (1998)
WILLAMETTE EGG FARMS, INC., an Oregon corporation v. DEPARTMENT OF REVENUE TC 4134In the Oregon Tax Court. May 26, 1998 Property taxation — Exemption 1. Taxation is the rule and exemption from taxation is the exception. The burden of establishing entitlement to an exemption is on the taxpayer claiming the exemption. Property taxation — Exemption […]
VIECELI v. DEPARTMENT OF REVENUE, TC-MD 090073D (Or.Tax 2-10-2010)
BERT C. VIECELI, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 090073D.In the Oregon Tax Court. Magistrate Division, Income Tax. February 10, 2010. Page 1 DECISION JILL A. TANNER PRESIDING, Magistrate. Plaintiff appeals Defendant’s Notices of Proposed Refund Adjustment (Notices), dated October 9, 2008, for tax years 1997, 1998, 1999, and 2000. A […]
DEPARTMENT OF REVENUE v. RITCHIE CHEVRON, INC., 14 OTR 406 (1998)
DEPARTMENT OF REVENUE, State of Oregon v. RITCHIE CHEVRON, INC. TC 4257.In the Oregon Tax Court. November 3, 1998. TAX COURT — MAGISTRATE DIVISION — ADMINISTRATION 1. The Magistrate Division of the Oregon Tax Court, a tribunal that is unique to Oregon as well as the nation, is intended to conduct its proceedings in an […]
US WEST, INC. v. DEPARTMENT OF REVENUE, TC 4896 (Or.Tax 8-30-2011)
US WEST, INC. and SUBSIDIARIES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. QWEST DEX HOLDINGS, INC. and SUBSIDIARIES, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4896, TC 4897.In the Oregon Tax Court. Regular Division, Income Tax. August 30, 2011. ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFFS’ CROSS-MOTION […]
HOOD RIVER COUNTY v. DEPT. OF REV., 13 OTR 292 (1995)
HOOD RIVER COUNTY, Director of Records and Assessment v. DEPARTMENT OF REVENUE TC 3644In the Oregon Tax Court. June 19, 1995. Tax Court procedure — Standing 1. The Bonneville Power Administration has standing to appeal any assessment of taxes against its property as the fee owner of the property. The BPA and the United States […]
CHEN v. MULTNOMAH COUNTY ASSESSOR, TC-MD 080241C (Or.Tax 5-30-2008)
JENNY CHEN, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 080241C.In the Oregon Tax Court. Magistrate Division, Property Tax. May 30, 2008. DECISION DAN ROBINSON, Magistrate. Plaintiff appealed to this court seeking a reduction in the assessed value (AV) of her rental property for the 2007-08 tax year, and a reduction in the property taxes for […]
HENINGER v. DEPARTMENT OF REVENUE, TC-MD 080290B (Or.Tax 5-5-2008)
BRIAN KENITH HENINGER, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 080290B.In the Oregon Tax Court. Magistrate Division, Income Tax. May 5, 2008. DECISION JEFFREY S. MATTSON, Magistrate. On March 20, 2008, Plaintiff filed a Complaint challenging Defendant’s Notice of Refund Denial. On April 2, 2008, Defendant filed its Answer, setting out calculations […]
WASHINGTON v. DEPARTMENT OF REVENUE, TC-MD 091218C (Or.Tax 2-18-2010)
AMANDA L. WASHINGTON, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 091218C.In the Oregon Tax Court. Magistrate Division, Income Tax. February 18, 2010. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s request, contained in its Answer filed November 2, 2009, that Plaintiff’s appeal be dismissed because the […]
SCHELLIN v. DEPARTMENT OF REVENUE, 15 OTR 126 (2000)
LAURELYN SCHELLIN, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4419In the Oregon Tax Court. April 7, 2000 Plaintiff sought to estop Defendant’s statue of limitation defenses to her appeal of the assessor’s actions on her act of God application. The court held that she was not entitled to act of God relief […]
McCORMICK v. DEPT. OF REV., 10 OTR 380 (1987)
McCORMICK v. DEPARTMENT OF REVENUE TC 2518In the Oregon Tax Court. February 27, 1987. Taxation — Income taxes — Construction and operation ofstatutes 1. An “employer” is “[a]n officer or employe of a corporation * * * under a duty to perform * * * [certain] acts required of employers * * *.” (ORS 316.162(3)) […]
SCHNITZER v. COMMISSION, 3 OTR 103 (1967)
DEBORAH LEE SCHNITZER v. STATE TAX COMMISSION In the Oregon Tax Court. August 9, 1967. Tax credit — Territories 1. The term “state or country” includes the territories of the United States for purposes of allowing a credit for taxes paid to another state or country on income taxed by Oregon. (ORS 316.475) Submitted on […]
VILLAGE RESI. LLC v. CLACK. CTY. ASSE., TC-MD 090855B (Or.Tax 12-13-2011)
VILLAGE RESIDENTIAL LLC, Plaintiff, v. CLACKAMAS COUNTY ASSESSOR, Defendant. TC-MD 090855B.In the Oregon Tax Court. Magistrate Division, Property Tax. December 13, 2011. DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the 2008-09 real market value of improvements identified as Account 05008987 (Tax Lot 2400). A trial was held in the Oregon Tax Courtroom, Salem, Oregon, […]
CHRISTIAN v. DEPT. OF REV., 5 OTR 364 (1973)
EVERETT Z. AND JANICE CHRISTIAN v. DEPARTMENT OF REVENUE CLIFTON G. AND CAROL CHRISTIAN v. DEPARTMENT OF REVENUE LOIS CHRISTIAN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 20, 1973. Deduction — Net operating loss — Carry-back 1. Since the pre-1969 Oregon income tax law did not allow carry-backs and the income for […]
NEALEIGH v. DEPT. OF REVENUE, TC-MD 070639C (Or.Tax 1-30-2008)
DEBBIE NEALEIGH and LARRY TWIDWELL, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 070639C.In the Oregon Tax Court. Magistrate Division, Income Tax. January 30, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s challenge to the timeliness of Plaintiffs’ appeal, which is before the court as an […]
J. R. SIMPLOT CO. v. DEPT. OF REV., 11 OTR 245 (1989)
J. R. SIMPLOT COMPANY v. DEPARTMENT OF REVENUE TC 2812In the Oregon Tax Court. July 28, 1989. Taxation — Review, correction or setting aside assessment —Right of review 1. There are four steps in the “normal” appeal process: (1) Board of Equalization (ORS 309.100), (2) Department of Revenue (ORS 305.275), (3) Tax Court (ORS 305.560) […]
SPEARS v. DEPARTMENT OF REVENUE, TC 4891 (Or.Tax 4-2-2010)
FRANK H. SPEARS, RUTH G. SPEARS, CATLIN SPEARS LIND, JULIANNE SPEARS (AKA JULIANNE S. RYAN), FRANCA DYER, SCOTT A. McLEOD, AND CARLTON J. McLEOD, Plaintiffs, v. Department of Revenue, State of Oregon, Defendant, and MARION COUNTY ASSESSOR, Defendant-Intervenor. No. TC 4891.In the Oregon Tax Court. Regular Division, Property Tax. April 2, 2010. ORDER DENYING DEFENDANT’S […]
MORRIS v. DEPT. OF REV., 12 OTR 389 (1993)
Glenn G. MORRIS v. DEPARTMENT OF REVENUE TC 3229In the Oregon Tax Court. February 23, 1993. Income taxation — Required information 1. The absence of any information on an income tax return relating to the taxpayer’s income deprives the form of the character of an income tax return. Limitations of actions 2. Under the law, […]
LOPER v. LANE COUNTY ASSESSOR, TC-MD 090238D (Or.Tax 7-15-2009)
EMILY LOPER, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. TC-MD 090238D.In the Oregon Tax Court. Magistrate Division, Property Tax. July 15, 2009. 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. Case management conferences were scheduled on […]
JELD-WEN v. DEPT. OF REV., 5 OTR 358 (1973)
JELD-WEN, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 18, 1973. Personal property — Valuation method 1. Once a choice is made pursuant to ORS 308.292 (2), the valuation method is binding and the assessor may not thereafter change the election. Estoppel — Pleadings 2. A plea of estoppel must be accompanied […]
GALBRAITH v. MARION COUNTY ASSESSOR, TC-MD 111028N (Or.Tax 11-30-2011)
BETTY J. GALBRAITH, Plaintiff, v. MARION COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants. No. TC-MD 111028N.In the Oregon Tax Court. Magistrate Division, Property Tax. November 30, 2011. DECISION OF DISMISSAL ALLISON R. BOOMER, Magistrate Pro Tempore. This matter is before the court on Plaintiff’s written request to dismiss, filed November 29, 2011, […]
DIAZ v. DEPARTMENT OF REVENUE, TC-MD 100067C (Or.Tax 11-19-2010)
ALEJO ORDOÑEZ DIAZ, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC-MD 100067C.In the Oregon Tax Court. Magistrate Division, Income Tax. November 19, 2010. Page 1 DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on its own motion to dismiss for lack of prosecution. On October 21, 2010, this court […]
ROEDER v. DESCHUTES COUNTY ASSESSOR, TC-MD 100487B (Or.Tax 4-11-2011)
JOHN ROEDER, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. TC-MD 100487B.In the Oregon Tax Court. Magistrate Division, Property Tax. April 11, 2011. DECISION ALLISON R. BOOMER, Magistrate Pro Tempore. Plaintiff appeals the real market value of 47 lots (subject property) located in the Reed Point subdivision in Deschutes County. (See Attachment 1.) A trial was held […]
BALOGH v. CLATSOP COUNTY, 19 OTR 222 (2006)
Lajos BALOGH, Plaintiff, v. CLATSOP COUNTY ASSESSOR, Defendant. No. TC-MD 060507A.In the Oregon Tax Court. Decision for Defendant rendered October 17, 2006. Plaintiff appeals the county board of property tax appeals’ denial of his request for a reduction in the maximum assessed value and assessed value of his property following removal of a cabin from […]
DENTSPA v. MULTNOMAH COUNTY ASSESSOR, TC-MD 070891C (Or.Tax 3-21-2008)
DENTSPA, INC. and HAMID AZARI, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 070891C.In the Oregon Tax Court. Magistrate Division, Property Tax. March 21, 2008. DECISION OF DISMISSAL DAN ROBINSON, Magistrate. This matter is before the court on Defendant’s Motion to Dismiss (motion), filed February 6, 2008, requesting that the Complaint be dismissed because the case […]
VAKULCHIK v. MULTNOMAH COUNTY ASSESSOR, TC-MD 090351D (Or.Tax 3-29-2010)
VIKTOR VAKULCHIK, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. TC-MD 090351D.In the Oregon Tax Court. Magistrate Division, Property Tax. March 29, 2010. Page 1 DECISION JILL A. TANNER, Presiding Magistrate. Plaintiff appeals the real market value of the subject residential property identified as Account R174717 for tax year 2008-09. A telephone trial was held on January […]
GUNDERSON BROS. v. COMMISSION, 3 OTR 315 (1968)
GUNDERSON BROS. v. COMMISSION In the Oregon Tax Court. November 15, 1968. Free port law — Interpretation 1. A liberal interpretation of the free port statute is required. Free port law — Manufacturing 2. The binding together of railroad “trucks” and placing a car frame thereon did not constitute manufacturing so as to disqualify the […]