Legal Opinion
Eyler v. Department of Revenue
Oregon Tax Court
Decided March 7, 1997No. TC 3822PublishedCited by 6 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Taxpayers appeal from a Department of Revenue order which denied review under the department’s supervisory powers for tax years 1991 and 1992. Taxpayers claim the department abused its discretion by failing to find that the parties agreed to facts which indicate it is likely an error exists on the tax rolls. The matter was submitted to the court on taxpayers’ Motion for Summary Judgment. The court has considered the written and oral arguments of the parties.
FACTS
The subject property is located in Beaverton and consists of a six-story office building and a three-level…
2Cases cited2 opinions
- Martin Bros. Container & Timber Products Corp. v. State Tax CommissionOregon Supreme Court · 1969
- Resolution Trust Corp. v. Department of RevenueOregon Tax Court · 1995
3Cited by6 opinions
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- Thomas Creek Lumber Log Co. v. Dept. of Rev.Oregon Tax Court · 2006
- Wright v. Dept. of Rev.Oregon Tax Court · 2006
- Direct Imports, Inc. v. Multnomah County AssessorOregon Tax Court · 2000
- Coos County Assessor v. Department of RevenueOregon Tax Court · 2004
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