Legal Opinion
Chart Development Corp. v. Department of Revenue
Oregon Tax Court
Decided July 15, 2003No. TC 4359PublishedCited by 3 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. CASE HISTORY
This case is before the court on remand from the Oregon Supreme Court for further consideration in light of Flavorland Foods v. Washington County Assessor, 334 Or 562, 54 P3d 582 (2002). Flavorland established the rule that in applying the provisions of Ballot Measure 50 (1997) (Measure 50), relating to maximum assessed value (MAV) and real market value (RMV), the constitutional language “each unit of property” is to be interpreted as referring to all property in a property tax account.
II. FACTS AND ARGUMENTS OF THE PARTIES
The facts stipulated by the…
2Cases cited4 opinions
- Schweiger v. SolbeckOregon Supreme Court · 1951
- Flavorland Foods v. Washington County AssessorOregon Supreme Court · 2002
- Sayers v. HoskinsonSupreme Court of Pennsylvania · 1885
- Chart Development Corp. v. Department of RevenueOregon Tax Court · 2000
3Cited by3 opinions
- Magno v. Dept. of Rev.Oregon Tax Court · 2006
- Balogh v. Clatsop CountyOregon Tax Court · 2006
- Georgia-Pacific Cons. v. Clatsop Cty. Assr., Tc 4894 (or.tax 7-21-2010)Oregon Tax Court · 2010