Category: Oregon Tax Court Opinions

Charles J. and Charlotte MATHIAS v. DEPARTMENT OF REVENUE TC 2910In the Oregon Tax Court. April 10, 1990. Taxation — Valuation — Real property 1. The “dominant note” of Oregon’s property tax system is that property is to be valued at its market value. Taxation — Valuation — Matters considered 2. Property tax is imposed […]

UNITED TELEPHONE COMPANY OF THE NORTHWEST, INC. v. DEPARTMENT OF REVENUE TC 2037 and 2209In the Oregon Tax Court. December 5, 1986. Taxation — Stock and debt approach — Asset influence method 1. The stock and debt approach, using the “asset influence” method was a credible approach although a lesser weight was assigned to the […]

CITY OF PENDLETON v. STATE TAX COMMISSION In the Oregon Tax Court. July 9, 1968. Constitutional law — Art. XI, § 11, Oregon Constitution 1. Art. XI, § 11, of the Oregon Constitution limits the taxing authority of a municipality and any excess tax levied over the limitation must be specifically authorized by legal voters […]

Leslie SWARENS v. DEPARTMENT OF REVENUE TC 3413In the Oregon Tax Court. October 11, 1993. Income taxation — Statute of limitations 1. If any changes or corrections in federal taxable income result in state income taxes, the statute of limitations for assessment is extended. Income taxation — IRS determinations 2. Although IRS determinations are not […]

Bruce W. CRAWFORD v. DEPARTMENT OF REVENUE and ASSESSOR OF JOSEPHINE COUNTY, OREGON. TC 4358.In the Oregon Tax Court. Decided May 4, 1999. PROPERTY TAXATION — EXEMPTION — PROPERTY OF THE UNITED STATES 1. Property of the United States government, though usually exempt, is subject to state taxation when held under a contract of sale […]

JOHN B. ARLENE CORREA v. COMMISSION LEO W. WAITE v. COMMISSION In the Oregon Tax Court. May 27, 1969. Valuation — Farmland — Method used 1. Reasonable rental for grazing land was based on an animal unit monthly charge and not a per acre basis because the former was the more accurate method of determining […]

In re Enforcement of Subpoena of the Department of Revenue Issued and Directed to EOLA CONCRETE TILE PRODUCTS COMPANY In the Oregon Tax Court. April 30, 1979. Taxation — Levy and assessment — Proceedings for discovery and valuation of property 1. Under ORS 305.190, the Director of the Department of Revenue may subpoena and examine […]

DAVID P. IRWIN, an individual, Plaintiff, v. OREGON DEPARTMENT OF REVENUE, State of Oregon, Defendant. COUNTRY DEVELOPMENT, LLC, an Oregon limited liability company, Plaintiff, v. OREGON DEPARTMENT OF REVENUE, State of Oregon, Defendant. JEFFREY J. BAKER, an individual, Plaintiff, v. OREGON DEPARTMENT OF REVENUE, State of Oregon, Defendant. WILLAMETTE INDUSTRIES, INC., Plaintiff, v. OREGON DEPARTMENT […]

Milton Leroy SANDERSON, Beverly J. Hanson and Delores J. Rider v. DEPARTMENT OF REVENUE TC 2695In the Oregon Tax Court. August 26, 1988. Taxation — Levy assessment — Amendment or alteration 1. ORS 306.115 vests the Department of Revenue with supervisory powers under certain conditions to order a correction to the tax roll for the […]

William T. KISSINGER v. DEPARTMENT OF REVENUE TC 4181In the Oregon Tax Court. April 3, 1998 Property taxation — Farm-use assessment — Qualification 1. Land which is not zoned for exclusive farm use must produce a minimum gross income three out of five years in order to qualify for special assessment. For farm units of […]

SIMPSON TIMBER COMPANY v. STATE TAX COMMISSION In the Oregon Tax Court. July 22, 1965. Roads — Assessment — Exemption — Principal exterior timber access roads 1. A road serving a principal forest area is exempt from assessment, only the portion of the road between a mainline road and the principal forest area is subject […]

HYSTER COMPANY v. DEPARTMENT OF REVENUE WILCOX v. DEPARTMENT OF REVENUE HYSTER COMPANY, Intervenor TC 1914 TC 1926In the Oregon Tax Court. August 6, 1985 Taxation — Matters considered and methods of valuation 1. Difference between value of land at current use and its value at a higher and better use measures economic obsolescence which […]

John G. EYLER and Cascade Square Associates v. DEPARTMENT OF REVENUE TC 3822In the Oregon Tax Court. March 7, 1997 Property taxation — Department of Revenue — Supervisory power 1. The department will exercise its supervisory power and review the merits of the two previous tax years when the parties to the appeal agree to […]

RICHARD E. AND PEGGIE A. FOY v. COMMISSION In the Oregon Tax Court. October 30, 1968. Ownership of land — Contract purchaser 1. As a general rule under an executory contract of sale the vendee is treated as the owner of the land. Farm use assessment — Definition 2. While special assessment of qualified farm […]

Robert K. and Jan L. MARTIN v. DEPARTMENT OF REVENUE TC 2752In the Oregon Tax Court. January 30, 1989. Taxation — Assessment — Evidence 1. Plaintiffs are required to prove their claim by a preponderance of the evidence. (ORS 305.427.) Taxation — Liability of persons — Statutory provisions 2. Taxpayers have certain definite responsibilities to […]

MILLER v. STATE TAX COMMISSION In the Oregon Tax Court. January 31, 1964. Eminent domain — Compensation — Segregation of award 1. Taxpayers who received a condemnation award and did not request an allocation of the purchase price and damages in the deed will not be prevented from segregating the lump sum award into purchase […]

Daniel H. SKERRITT and Irina S. Skerritt v. DEPARTMENT OF REVENUE MULTNOMAH COUNTY, Division of Assessment and Taxation, Intervenor TC 3093In the Oregon Tax Court. October 24, 1991. Market value — Evidence 1. An arm’s-length negotiated loan with the bank for refinancing purposes is not evidence of market value. Market value — Definition 2. Market […]

EMANUEL LUTHERAN CHARITY BOARD v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 27, 1971. Statutory construction — Tax exemptions 1. In the matter of tax exemptions, Oregon has been a “strict construction” state. Statutory construction 2. It is a long-established rule of statutory construction that the words of common use are to be […]

F.E. GLENN v. MORROW COUNTY UNIFIED RECREATION DISTRICT TC 4211In the Oregon Tax Court. July 17, 1998 Property taxation — Constitutional limit 1. Property tax revenues are deemed to be dedicated to funding the public school system if the revenues are to be used exclusively for educational services, including support services, provided by some unit […]

Oscar A. CROSLIN and Gloria J. Bas, Adverse Parties, v. DEPARTMENT OF REVENUE, Relator. No. TC 4727.In the Oregon Tax Court. Decision rendered June 16, 2005. Relator Department of Revenue (the department) filed a Petition for Alternative Writ of Mandamus in the Regular Division of the Oregon Tax Court. The department filed the petition when […]

ADC KENTROX, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4722.In the Oregon Tax Court. Decision for Defendant rendered June 7, 2006. Plaintiff (taxpayer) owns property in Washington County that, for the 1999-2000 tax year, was assessed as having a real market value of $24,443,770. Rather than file a timely appeal with the county Board of […]

PACIFIC FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 17, 1980. Taxation — Income taxes — Residence of taxpayer; corporations 1. In the case of interstate financial corporations, income ascribable to Oregon is determined under the Uniform Division of Income for Tax Purposes Act. ORS 314.605 et […]

DEPARTMENT OF REVENUE, Plaintiff, v. Michael J. FOOTE, Defendant. No. TC 4780.In the Oregon Tax Court. Decision rendered in part for Defendant and in part for Plaintiff March 17, 2008. Plaintiff (the department) filed a complaint in the Regular Division against Defendant (taxpayer) who had prevailed in the Magistrate Division after taxpayer had filed for […]

OREGON WRITER’S COLONY v. DEPARTMENT OF REVENUE TC 3913In the Oregon Tax Court. December 3, 1996 Property taxation — Exemption — Literary organization 1. Literary societies are organizations for the propagation and spread of literature. Property taxation — Exemption — Literary organization 2. The legislature did not intend the courts to rule on the quality […]

CANTEEN COMPANY OF OREGON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. November 17, 1980. Statutes — Construction and operation — Meaning of language 1. In construing a statute, words of common use are to be given their natural, plain and obvious meaning. Statutes — General rules of construction — Conjunctive and disjunctive words […]

UTAH CONSTRUCTION AND MINING COMPANY v. COMMISSION In the Oregon Tax Court. February 14, 1969. Allocation of income — Method required 1. Under ORS 314.280 prior to 1965, where gross income of a corporation is derived from business done both within and without the state, the tax commission is given the authority to permit or […]

E. W. ARNOLD v. DEPARTMENT OF REVENUE In the Oregon Tax Court. October 5, 1970. Assessment — Presumption of validity — Preponderance of evidence 1. The taxpayer must overcome the presumption of validity created by ORS 41.360(15) by a preponderance of the evidence. Evidence — Prior year’s valuation 2. Change in the value of property […]

DWIGHT PARR v. DEPARTMENT OF REVENUE In the Oregon Tax Court. December 12, 1975. Statutory construction — Meaning of language — Existence of ambiguity 1. ORS 311.505(2) is ambiguous because the words can be given more than one meaning, therefore reliance must be placed on the rules of statutory construction. Taxation — Payment of taxes […]

WALTER R. GWIN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 24, 1972. Personal income tax — Legislative intent — Domiciliary and statutory resident 1. Under ORS 316.010(14), supplanted in 1969 by ORS 316.027(1)(b), the intent of the legislature was to distinguish between a “domiciliary” and a “statutory resident” and to tax each […]

SOUTHERN OREGON DRYDOCK, INC. v. DEPARTMENT OF REVENUE TC 3211In the Oregon Tax Court. December 9, 1992. Estoppel — Elements 1. To recover under a theory of equitable estoppel, the plaintiff must plead and prove the basic elements. Reed v. Commercial Ins. Co., 248 Or. 152, 432 P.2d 691 (1967). Estoppel — Application 2. Estoppel […]

CHART DEVELOPMENT CORPORATION, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant, and WASHINGTON COUNTY, a political subdivision of the State of Oregon, Intervenor-Defendant. TC 4513.In the Oregon Tax Court. Decision for Defendant Intervenor-Defendant rendered December 4, 2001. Plaintiff appealed a Magistrate Division determination of the 1999-2000 real market value of 10 subdivided lots, arguing […]

Craig HEILLER v. DEPARTMENT OF REVENUE TC 4094In the Oregon Tax Court. July 1, 1997 Statutory construction — Property taxation — Exemption statutes 1. Property tax exemption statutes are to be strictly construed. Applicants must bring themselves clearly within the exemption. Property taxation — Charitable and scientific exemption —Rationale 2. Because property tax exemptions shift […]

Neil H. ROBBLEE v. DEPARTMENT OF REVENUE and George MAITLAND and Peter MORKILL George B. MAITLAND v. DEPARTMENT OF REVENUE and Neil H. ROBBLEE and Cary GARMAN Cary L. GARMAN v. DEPARTMENT OF REVENUE TC 3700 TC 3701 TC 3702In the Oregon Tax Court. May 16, 1996. Page 506 Income taxation — Withholding taxes — […]

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 GLACIER PARK CO., Intervenor TC 3485In the Oregon Tax Court. May 3, 1994. Property taxation — Assessed value — Comparable sales 1. Plaintiffs’ three market […]

ASSISTANCE GUILD OF BEND v. DEPARTMENT OF REVENUE TC 3697In the Oregon Tax Court. March 3, 1995. Property taxation — Charitable exemption 1. ORS 307.130 exempts the property of a retail store dealing exclusively in donated inventory distributed without cost as part of a welfare program or sold and the proceeds used to support a […]

CO-OPERATIVE SECURITY CORPORATION v. DEPARTMENT OF REVENUE In the Oregon Tax Court. May 14, 1976. Administrative law — Hearings and adjudications — Appearance 1. Although taxpayer had the right under ORS 311.209 to twenty days’ notice when assessor intended to add omitted property to the assessment roll, by appearing for a hearing in response to […]

C. V. and LAURA CLENDENIN v. DEPARTMENT OF REVENUE and VIRGIL TRICK In the Oregon Tax Court. March 7, 1977. Taxation — Review, correction or setting aside of assessment — Time of taking proceedings 1. The act of denial of special assessment and notice to the taxpayer of that act mark the beginning of the […]

Samuel E. ALLEN and Anita M. Allen, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant, and CLACKAMAS COUNTY ASSESSOR, Intervenor-Defendant. TC 4571.In the Oregon Tax Court. Regular Division. Decision rendered July 7, 2004. Following issuance of the opinion in this case, Allen v. Dept. of Rev., 17 OTR 248 (2003), Plaintiffs submitted a form of judgment that […]

JAMES E. KELSO, Plaintiff, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant. TC 4420In the Oregon Tax Court. June 15, 2000 Plaintiff claimed that his parent’s house was his tax home, and therefore expenses while away from that home were deductible as business travel expenses. He also claimed that expenses incurred while attempting to find […]

Jon HILL, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4589.In the Oregon Tax Court. Regular Division. Decision for Defendant rendered June 30, 2004. Plaintiff appealed the actions of Defendant Department of Revenue (the department), which denied credit against taxpayer’s personal income tax liability for wage withholdings purportedly made by Allo Dental, Inc., of which Plaintiff […]

SOUTHERN OREGON BROADCASTING CO. dba SOUTHERN OREGON CABLE TV. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 19, 1971. Submitted on stipulated facts. Paul E. Geddes, Geddes, Felker, Walton Richmond, Roseburg, represented plaintiff. Ted E. Barbera, Assistant Attorney General, Salem, represented defendant. Decision in part for plaintiff and in part for defendant rendered […]

LAWRENCE J. and LOIS M. COHEN v. DEPARTMENT OF REVENUE In the Oregon Tax Court. January 12, 1971. Trusts — Parental support 1. No one questions the duty of the parent to support his minor child, but this duty is a limited one dependent upon the ability of the father and of the mother. Trusts […]

DOROTHY BRYANT v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 25, 1975. Taxation — Inheritance tax — Particular estates or interests 1. In determining the taxability of transfers under ORS 118.010 where joint property interests are present, evidence of a joint venture agreement or contract is not necessary, as the tenancy itself is […]

LANE et al v. DEPARTMENT OF REVENUE TC 2317In the Oregon Tax Court. December 3, 1985. Taxation — Mode of assessment of corporate stock, property, orreceipts — Statutory provisions 1. ORS 316.127 governs the income of nonresidents from Oregon sources. Partnerships — Creation and requisites — Nature of therelation in general 2. A partnership is […]

Kimber Lee KINNE, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. TC-MD 060289A.In the Oregon Tax Court. Decision rendered April 5, 2007. Plaintiff appeals Defendant’s denial of her claim for relief from joint liability with her deceased husband under ORS 316.369. Under the innocent spouse provisions, the court found that a reasonable person in Plaintiff’s situation […]

HUGH N. BROWN AND MAXINE BROWN, husband and wife, and HUGH N. BROWN, INC. v. DEPARTMENT OF REVENUE KENNETH McALPIN AND DIANA E. McALPIN, husband and wife, and KENNETH McALPIN, INC. v. DEPARTMENT OF REVENUE In the Oregon Tax Court. July 21, 1969. Bar pilots — Limitation of liability 1. It is possible that ORS […]

MURRAY et al v. LINCOLN HEALTH DISTRICT TC 2526In the Oregon Tax Court. February 6, 1987. Municipal corporation — Dissolution of corporation 1. In preparation for dissolution of the health district, the Board of Directors adopted Findings of Fact and a proposed Plan of Dissolution pursuant to ORS 198.925. Municipal corporation — Dissolution of corporation […]

LANE TRANSIT DISTRICT, Plaintiff, v. PEACEHEALTH, and Department of Revenue, Defendants. TC 4599.In the Oregon Tax Court. Regular Division. Decision for Plaintiff rendered May 20, 2004. Plaintiff is a mass transit district. Pursuant to ORS 305.620 it entered into an agreement whereby Defendant Department of Revenue (the department) was to supervise and administer collection of […]

Donna F. SCHAEFER, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. TC 4821.In the Oregon Tax Court. Decision for Defendant rendered September 23, 2008. Plaintiff (taxpayer) appeals a denial of her 2006 income tax “kicker” refund by Defendant (the department). Under a general policy, the department would not make refund payments to any taxpayer who used a […]

Edgar A. COX v. DEPARTMENT OF REVENUE MULTNOMAH COUNTY, Intervenor TC 3405In the Oregon Tax Court. November 12, 1993. 1. Property taxation — Governmental restrictions The market does not assume that vacant land is buildable until proven otherwise. Property which is subject to governmental restrictions making it necessary to obtain a zone change or variance […]

FREEDOM FEDERAL SAVINGS AND LOAN ASSOCIATION v. DEPARTMENT OF REVENUE TC 2806In the Oregon Tax Court. November 7, 1989. Taxation — Valuation — Real property — Matter considered 1. There are many instances in which highest and best use will probably change in the foreseeable future. Taxation — Valuation — Real property — Matter considered […]

CITY OF CANNON BEACH, Plaintiff, v. CLATSOP COUNTY ASSESSOR, Defendant. No. TC-MD 060538E (Control); 060539E.In the Oregon Tax Court. Decision rendered April 26, 2007. Plaintiff appeals the taxability of city-owned property used as a recreational vehicle park. The court found the property was used for Plaintiff’s corporate purpose and that a hired property manager was […]

CARL U. and KATHERINE D. JONSSON v. DEPARTMENT OF REVENUE In the Oregon Tax Court. April 29, 1971. Deductions — Nonresident taxpayers — Legislative intent 1. The intent of ORS 316.117 and ORS 316.127 is to tax only the net amount of the nonresident’s income and deduction items attributable to sources of income in Oregon. […]