Legal Opinion
Ohio State Life Insurance v. Department of Revenue
Oregon Tax Court
Decided April 30, 1993No. TC 3254PublishedCited by 9 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals the assessed value of its property as of January 1, 1989, and January 1, 1990. Defendant moved for summary judgment. The court has considered the written and oral arguments of the parties.
The subject property is a six-story office building in downtown Portland. During 1989 and 1990, the building was owned by Commercial Securities, doing business as CS- Oregon Ltd. (Commercial Securities). During those years, plaintiff held a mortgage on the property. For each of the years, the Multnomah County Assessor increased the assessed value of the property and…
2Cases cited2 opinions
- FSLIC v. Department of RevenueOregon Tax Court · 1990
- Enterprise Rent-A-Car Co. v. Department of RevenueOregon Tax Court · 1992
3Cited by9 opinions
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- McGill v. Department of RevenueOregon Tax Court · 1996
- Thomas Creek Lumber Log Co. v. Dept. of Rev.Oregon Tax Court · 2006
- United States National Bank v. Department of RevenueOregon Tax Court · 2000
- Direct Imports, Inc. v. Multnomah County AssessorOregon Tax Court · 2000
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