Legal Opinion
Kem v. Department of Revenue
Oregon Supreme Court
Decided October 25, 1973PublishedCited by 50 opinions
1Opinion of the CourtHowell, J.
This appeal, from a decree of the Oregon Tax Court, involves a determination of the true cash value of real property owned by plaintiff in Washington County. The Department of Revenue found the true cash value of the land and improvements to be $1,247,-500 as of January 1,1970. The Tax Court affirmed the Department of Revenue, and plaintiff appeals.
The subject real property consists of a shopping center known as the Cedar Hills Shopping Center and a gasoline service station. The various stores and offices in the shopping center are being operated by lessees of the owner.
Plaintiff purchased…
2Cases cited7 opinions
- Portland Canning Co. v. State Tax CommissionOregon Supreme Court · 1965
- Portland Canning Co. v. State Tax CommissionOregon Tax Court · 1964
- Coos Head Timber Co. v. CommissionOregon Tax Court · 1968
- Coos Head Timber Co. v. State Tax CommissionOregon Supreme Court · 1970
- Coos Head Timber Co. v. State Tax CommissionOregon Tax Court · 1967
2 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- Kline v. McCloudWest Virginia Supreme Court · 1985
- Sabin v. Department of RevenueOregon Supreme Court · 1974
- Ward v. Department of RevenueOregon Supreme Court · 1982
- Equity Land Resources, Inc. v. Department of RevenueOregon Supreme Court · 1974
- Ernst Brothers Corp. v. Department.of RevenueOregon Supreme Court · 1994
45 more not listed; retrieve them via the Exa API.