Legal Opinion

Bohnert v. Commission

Oregon Tax Court

Decided May 9, 1969PublishedCited by 1 opinion

1Opinion of the Court

Edward H. Howell, Judge.

The above cases, all involving the true cash value of lands owned by the plaintiffs in Jackson County, were consolidated for trial. The tax year involved is 1967-68.

Certain features are common to all three cases. The properties are located in the Central Point area of Jackson County and are used for agricultural purposes. The Dunn and Bohnert properties are used to raise alfalfa, onions and grass seed. The Higinbotham property is used to operate a dairy. All of the farms, and particularly the Higinbotham place, are affected by a high water table. Some subdivision…

2Cases cited6 opinions

  1. Penn Phillips Lands, Inc. v. State Tax CommissionOregon Supreme Court · 1967
  2. Robinson v. State Tax CommissionOregon Supreme Court · 1959
  3. Reynolds Metals Co. v. State Tax CommissionOregon Supreme Court · 1966
  4. Henderson v. State Tax CommissionOregon Supreme Court · 1948
  5. Thomas v. CommissionOregon Tax Court · 1968

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

3Cited by1 opinion

  1. Westward Properties, Inc. v. Department of RevenueOregon Tax Court · 1969

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