Legal Opinion
Sherman v. Department of Revenue
Oregon Tax Court
Decided July 24, 2003No. TC 4612PublishedCited by 1 opinion
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
This matter is before the court on a Motion to Dismiss filed by Defendant Department of Revenue (the department) and a Notice of Cross-Motion for Summary Judgment filed by Plaintiffs (taxpayers).
I. FACTS
From the pleadings and other writings filed in this case, and taking all matters pled or asserted by taxpayers as true, it appears that:(1) Taxpayers own a houseboat that was assessed in Multnomah County personal property account P350010 for the 2001-02 tax year;(2) Taxpayers requested that the real market value (RMTV) and maximum assessed value (MAV) for the…
2Cases cited3 opinions
- Flavorland Foods v. Washington County AssessorOregon Supreme Court · 2002
- Kinross Copper Corp. v. StateCourt of Appeals of Oregon · 1999
- Seida v. City of Lincoln CityCourt of Appeals of Oregon · 1999
3Cited by1 opinion
- Sherman v. Department of RevenueOregon Tax Court · 2004