GALL v. DEPARTMENT OF REVENUE, 19 OTR 188 (2006)

Joseph GALL, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant. No. (TC 4767).In the Oregon Tax Court. November 22, 2006. Plaintiff appeals the 2005-06 property tax assessment on his manufactured home, arguing (1) that ORS 446.525 sets the maximum amount of tax at $6, (2) that taxation of the property violates the United States Constitution, and (3) […]

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