Legal Opinion
FSLIC v. Department of Revenue
Oregon Tax Court
Decided July 16, 1990No. TC 2911PublishedCited by 7 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This case involves the value of certain property in Marion County as of January 1, 1986, and January 1, 1987. The parties have stipulated the facts and submitted the case to the court on cross-motions for summary judgment.
On the assessment dates in question, the property was owned by Citizens Savings & Loan Association (Citizens). Citizens appealed the January 1,1986, value of the property to the Marion County Board of Equalization. It requested the board to reduce the value from $1,142,400 to $750,000. The board issued an order granting Citizen’s request. The assessor…
2Cases cited3 opinions
- Geroy v. UpperOregon Supreme Court · 1948
- ESCO Corp. v. Department of RevenueOregon Supreme Court · 1989
- J. R. Simplot Co. v. Department of RevenueOregon Tax Court · 1989
3Cited by7 opinions
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- Ohio State Life Insurance v. Department of RevenueOregon Tax Court · 1993
- McGill v. Department of RevenueOregon Tax Court · 1996
- Perkins & Wiley v. Department of RevenueOregon Tax Court · 1995
- Department of Revenue v. Oral & Maxillofacial Surgeons, P.C.Oregon Tax Court · 2001
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