Legal Opinion

Wynne v. Department of Revenue

Oregon Tax Court

Decided July 7, 2005No. TC 4709PublishedCited by 4 opinions

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on a motion to dismiss and on a motion for a protective order filed by Defendant Department of Revenue (the department). Plaintiff (taxpayer) and the department have filed a number of documents in respect of those motions.

II. FACTS

Taxpayer owns a residential manufactured structure in Lincoln County (the property). Taxpayer previously had a dispute related to the property with the Lincoln County Assessor (the county) in the Magistrate Division with respect to the 2001-02 through 2003-04 property tax years. On November…

2Cases cited2 opinions

  1. Barcik v. KubiaczykOregon Supreme Court · 1995
  2. TVKO v. HowlandOregon Supreme Court · 2003

3Cited by4 opinions

  1. Wynne v. Department of RevenueOregon Supreme Court · 2007
  2. Douglas County v. SmithOregon Tax Court · 2006
  3. Sharps v. Benton County Assessor, Tc-Md 070467d (or.tax 3-31-2008)Oregon Tax Court · 2008
  4. Wynne v. Lincoln County Assessor, Tc-Md 080231c (or.tax 9-18-2008)Oregon Tax Court · 2008

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