Legal Opinion
Schellin v. Department of Revenue
Oregon Tax Court
Decided April 7, 2000No. TC 4419PublishedCited by 13 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff (taxpayer) appeals from a decision entered in the Magistrate Division. Due to a stipulation of the parties, only one of three issues addressed in the Magistrate Division remains: whether taxpayer’s appeal from action taken on her application for proration of taxes is time barred.
FACTS
Taxpayer’s property is located in Salem. Mill Creek runs along the eastern edge of the property and as a consequence, the property has been susceptible to recurring floods. Improvements on the property include a garage and an older two-story home which suffers from much deferred…
2Cases cited8 opinions
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
- Pilgrim Turkey Packers, Inc. v. Department of RevenueOregon Supreme Court · 1972
- Welch v. Washington CountyOregon Supreme Court · 1992
- Rothenfluch v. Department of RevenueOregon Tax Court · 1990
- Smith v. Department of RevenueOregon Tax Court · 1994
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Patton v. Department of RevenueOregon Tax Court · 2005
- Hoyt Street Properties LLC v. Department of RevenueOregon Tax Court · 2005
- Webb v. Dept. of Rev.Oregon Tax Court · 2006
- Webb v. Department of RevenueOregon Tax Court · 2006
- Department of Revenue v. Oral & Maxillofacial Surgeons, P.C.Oregon Tax Court · 2001
8 more not listed; retrieve them via the Exa API.