Legal Opinion
Adc Kentrox v. Dept. of Rev.
Oregon Tax Court
Decided June 7, 2006No. TC 4722PublishedCited by 10 opinions
1Opinion of the Court
I. INTRODUCTION
This case comes before the court on cross motions for partial summary judgment.
II. FACTS
Plaintiff (taxpayer) owns certain property located in Washington County (the county). For the 1999-2000 tax year, the property was assessed as having a real market value of $24,443,770. Taxpayer did not file a timely appeal with the county Board of Property Tax Appeals (BOPTA). Instead, taxpayer subsequently filed a petition with Defendant (the department), asking it to exercise its supervisory power to correct errors in the rolls, as granted by ORS 306.115.1 Under the department's…
2Cases cited24 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- State v. StamperCourt of Appeals of Oregon · 2005
- State v. StamperOregon Supreme Court · 2005
- Rogue River Packing Corp. v. Department of RevenueOregon Tax Court · 1976
- Martin Bros. Container & Timber Products Corp. v. State Tax CommissionOregon Supreme Court · 1969
19 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Oakmont, LLC v. Department of RevenueOregon Supreme Court · 2016
- Thomas Creek Lumber Log Co. v. Dept. of Rev.Oregon Tax Court · 2006
- N.W. Nat. Gas Com. v. Dept. of Rev.Oregon Tax Court · 2007
- Kentrox v. Dept. of Rev.Oregon Tax Court · 2007
- Col. Sportswear v. Wash. Cty. Assessor, Tc-Md 100043d (or.tax 2-16-2011)Oregon Tax Court · 2011
5 more not listed; retrieve them via the Exa API.