Legal Opinion
Everhart v. Department of Revenue
Oregon Tax Court
Decided November 17, 1999No. TC 4380PublishedCited by 9 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiffs (taxpayers) appeal the denial of special farm-use assessment for a 12.75-acre parcel in Wheeler County. Because the statutory Defendant, Department of Revenue (the department), agrees with taxpayers’ position, the Wheeler County Assessor (the county) intervened and defended the appeal. Trial on the merits was held in Fossil.
FACTS
The subject property is located on the John Day River in the Clamo area. The lower, southern half of the property has been subject to historic flooding from the river and has fairly good soil. Taxpayers have certified water rights…
2Cases cited5 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Rutherford v. ArmstrongCourt of Appeals of Oregon · 1977
- Beddoe v. Department of RevenueOregon Tax Court · 1979
- Ritch v. Department of RevenueOregon Supreme Court · 1972
- Hulburt v. Department of RevenueOregon Tax Court · 1971
3Cited by9 opinions
- Wetherell v. Douglas CountyOregon Supreme Court · 2007
- Wetherell v. Douglas CountyCourt of Appeals of Oregon · 2006
- Dahl v. Marion County Assessor, Tc-Md 081033d (or.tax 3-6-2009)Oregon Tax Court · 2009
- Eimstad v. Lane County Assessor, Tc-Md 101235d (or.tax 6-6-2011)Oregon Tax Court · 2011
- Falls v. Grant County Assessor, Tc-Md 080678b (or.tax 2-12-2009)Oregon Tax Court · 2009
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