Legal Opinion

Freitag v. Department of Revenue

Oregon Tax Court

Decided April 27, 2006No. TC 4717-19 4723PublishedCited by 11 opinions

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

These consolidated cases come before the court for decision after trial. Plaintiff Kurt E. Freitag (Freitag) represented Plaintiffs (taxpayers) pro se. Intervenor Lincoln County Assessor (the county) was represented by counsel. Defendant Department of Revenue (the department) tendered its defense to the county and did not appear at trial.

II. FACTS

The trial in this matter included separate presentations related to the four above-entitled cases. The facts as to each of those cases are set out separately.

A. TC4717

Taxpayers own a vacation property in…

2Cases cited3 opinions

  1. Woods v. Department of RevenueOregon Tax Court · 2002
  2. Poddar v. Department of RevenueOregon Tax Court · 2005
  3. Bolt v. Influence, Inc.Oregon Supreme Court · 2002

3Cited by11 opinions

  1. Freitag v. Dept. of Rev.Oregon Tax Court · 2006
  2. Newton v. Clackamas County AssessorOregon Tax Court · 2006
  3. Freitag v. Department of RevenueOregon Tax Court · 2007
  4. Colonial Plaza v. Washington Cty. Asse., Tc-Md 100396b (or.tax 6-28-2011)Oregon Tax Court · 2011
  5. Flynn v. Lane County Assessor, Tc-Md 080083d (or.tax 6-3-2009)Oregon Tax Court · 2009

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