Legal Opinion
Seifert v. Department of Revenue
Oregon Tax Court
Decided November 3, 1998No. TC 4305PublishedCited by 6 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiffs (taxpayers) appeal from a magistrate Decision denying retroactive property tax relief for tax years prior to 1995-96. Defendant (department) cross appealed, asserting that the magistrate erred in granting tax relief for 1995-96 and 1996-97. Trial was held by telephone.
FACTS
The facts are undisputed. Taxpayers are general contractors engaged in the business of building single-family homes. They built the subject property for their own personal residence in 1989. The plans and the building permit indicate that the property has 2,096 square feet on the first level…
2Cases cited1 opinion
- Taft Church of Evangelical Church of North America v. Department of RevenueOregon Tax Court · 1997
3Cited by6 opinions
- Su v. Department of RevenueOregon Tax Court · 2001
- Altotsky v. Washington County Assessor, Tc-Md 080941c (or.tax 2-2-2009)Oregon Tax Court · 2009
- Ferschweiler v. Clackamas County AssessorOregon Tax Court · 2001
- Johnson v. Lane County Assessor, Tc-Md 091598b (or.tax 3-10-2010)Oregon Tax Court · 2010
- Kaufman v. Department of Revenue, Tc 4932 (or.tax 7-27-2010)Oregon Tax Court · 2010
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