Legal Opinion
Watkins v. Department of Revenue
Oregon Tax Court
Decided July 9, 1997No. TC 4077PublishedCited by 8 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff appeals from an omitted property assessment for the 1995-96 tax year adding value to his partially completed residence. Jackson County intervened and defends on the ground that the additional assessment was merely the correction of a clerical error. There is no dispute of material facts, and the matter has been submitted to the court on cross motions for summary judgment.
FACTS
Plaintiff (taxpayer) owns land in Eagle Point. As of July 1,1994, a temporary residence and partially completed residence were located on the property. The temporary residence was assessed…
2Cases cited1 opinion
- Bear Creek Plaza, Ore., Ltd. v. Department of RevenueOregon Tax Court · 1992
3Cited by8 opinions
- Woods v. Department of RevenueOregon Tax Court · 2002
- Berrey v. Lane County Assessor, Tc-Md 110191d (or.tax 12-14-2011)Oregon Tax Court · 2011
- Halvorson v. Clackamas County Assessor, Tc-Md 090874d (or.tax 6-17-2010)Oregon Tax Court · 2010
- Hartman v. Douglas County Assessor, Tc-Md 080482c (or.tax 12-30-2008)Oregon Tax Court · 2008
- Hochstein v. Lane County Assessor, Tc-Md 070351 (or.tax 2-13-2008)Oregon Tax Court · 2008
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