Legal Opinion
McGill v. Department of Revenue
Oregon Tax Court
Decided September 6, 1996No. TC 3666PublishedCited by 7 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff (taxpayer) appeals the denial of her request for review of the subject property’s assessed value under the Department of Revenue’s (department) supervisory powers. The department filed a Motion for Summary Judgment asserting that as a matter of law, it did not abuse its discretion in denying taxpayer’s request. The court has considered the written and oral arguments of the parties.
Taxpayer owns a commercial building in Washington County. She did not appeal the 1991-92 assessed value to the board of equalization or to the board of ratio review. On December…
2Cases cited4 opinions
- Rogue River Packing Corp. v. Department of RevenueOregon Tax Court · 1976
- Resolution Trust Corp. v. Department of RevenueOregon Tax Court · 1995
- Ohio State Life Insurance v. Department of RevenueOregon Tax Court · 1993
- FSLIC v. Department of RevenueOregon Tax Court · 1990
3Cited by7 opinions
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- Thomas Creek Lumber Log Co. v. Dept. of Rev.Oregon Tax Court · 2006
- United States National Bank v. Department of RevenueOregon Tax Court · 2000
- Direct Imports, Inc. v. Multnomah County AssessorOregon Tax Court · 2000
- Litton Systems, Inc. v. Josephine County AssessorOregon Tax Court · 2002
2 more not listed; retrieve them via the Exa API.