Legal Opinion

Woods v. Department of Revenue

Oregon Tax Court

Decided August 1, 2002No. 4566PublishedCited by 108 opinions

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

Plaintiff (taxpayer) appeals the 1999-2000 assessed value for land and improvements located in Grant County Oregon. Taxpayer asserts that the assessed value of the property should be no more than $18,070, the same assessed value as applied to the property for the prior year. The county has entered an assessed value for the subject property of $90,370, based on real market value (RMV) findings of $44,710 for the land in question and $91,060 for the structures on the land.

Trial was conducted by telephone.

FACTS

The tax lot in question consists of 72.37 acres, 40 acres…

2Cases cited4 opinions

  1. Chart Development Corporation v. Department, RevenueOregon Tax Court · 2001
  2. J. R. Widmer, Inc. v. Department of RevenueOregon Supreme Court · 1972
  3. Watkins v. Department of RevenueOregon Tax Court · 1997
  4. King v. Department of RevenueOregon Tax Court · 1993

3Cited by108 opinions

  1. Poddar v. Department of RevenueOregon Tax Court · 2005
  2. Freitag v. Department of RevenueOregon Tax Court · 2006
  3. Freitag v. Dept. of Rev.Oregon Tax Court · 2006
  4. Leaper v. Dept. of RevenueOregon Tax Court · 2008
  5. Alberts Development v. Lane County, Tc-Md 100522 (or.tax 12-12-2011)Oregon Tax Court · 2011

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