Legal Opinion

Newton v. Clackamas County Assessor

Oregon Tax Court

Decided January 18, 2006No. TC 4739PublishedCited by 5 opinions

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This case comes before the court for decision after trial. Plaintiff Samuel F. Newton represented Plaintiffs (taxpayers) pro se. Defendants Clackamas County Assessor (the county) and Department of Revenue (the department) were represented by counsel.

II. FACTS

Taxpayers are the owners of certain property in Clackamas County. The county assessed the value of that property for the 2003-04 tax year at $180,855. Taxpayers appealed that value to the Magistrate Division of this court, which granted the county’s motion for judgment on the pleadings and…

2Cases cited13 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
  3. Eisner v. MacOmberSupreme Court of the United States · 1920
  4. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  5. Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895

8 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Freitag v. Dept. of Rev.Oregon Tax Court · 2006
  2. Dept. of Rev. v. CroslinOregon Tax Court · 2006
  3. Gall v. Department of RevenueOregon Tax Court · 2006
  4. U.S. Bancorp v. Dept. of Rev.Oregon Tax Court · 2007
  5. US Bancorp v. Dept. of Rev., Tc 4531 (or.tax 3-13-2007)Oregon Tax Court · 2007

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