Newton v. Clackamas County Assessor
Oregon Tax Court
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
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
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- US Bancorp v. Dept. of Rev., Tc 4531 (or.tax 3-13-2007)Oregon Tax Court · 2007