Legal Opinion
Montessori School of Eugene, Inc. v. Lane County Assessor
Oregon Tax Court
Decided February 8, 2000No. TC-MD 990964APublishedCited by 2 opinions
1Opinion of the Court
SCOT A. SIDERAS, Presiding Magistrate.
Plaintiff has appealed Defendant’s decision, for the 1994-95, 1995-96, 1996-97, 1997-98, and 1998-99 tax years, to no longer exempt, but instead assess, property identified by Account No. 245413.
Plaintiff’s counsel was E. A1 Lushenko. Defendant appeared pro se.
STATEMENT OF FACTS
The following chronology of events give rise to this appeal.
The beginning: Plaintiff, for more than 25 years, operated as a nonprofit school. During the relevant periods, the school operated on leased premises located at 2255 Oakmont Way in Eugene.
October 15,1990: After studying…
2Cases cited15 opinions
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
- Perkins v. Willamette Industries, Inc.Oregon Supreme Court · 1975
- Newell v. WestonCourt of Appeals of Oregon · 1997
- Cascade Manor, Inc. v. Department of RevenueOregon Tax Court · 1974
- Sayles v. Department of RevenueOregon Tax Court · 1995
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Webb v. Department of RevenueOregon Tax Court · 2006
- Hayden Island Condos v. Multnomah Cty., Tc-Md 060822d (or.tax 8-18-2008)Oregon Tax Court · 2008