Introducing ATLASLearn more
Legal Opinion

General Services Administration v. Department of Revenue

Oregon Tax Court

Decided June 23, 1983No. TC 1830PublishedCited by 1 opinion

1Opinion of the Court

SAMUEL B. STEWART, Judge.

The plaintiff appealed the January 1, 1980, assessment of certain real property improvements identified as Account No. 1088713 in the Lane County assessment records. The subject property, occupying a full city block on East Seventh Avenue, Eugene, Oregon, consists of a two-story federal courthouse and a four-story federal office building, currently occupied by federal agencies. Only the buildings are assessed. The land is owned by the federal government and, therefore, is not subject to local taxation.

The plaintiff alleged that the true cash value of the subject…

2Cases cited6 opinions

  1. Ray v. Atlantic Richfield Co.Supreme Court of the United States · 1978
  2. Brooks Resources Corp. v. Department of RevenueOregon Supreme Court · 1979
  3. Swenson v. Department of RevenueOregon Supreme Court · 1976
  4. Oregon Broadcasting Co. v. Department of RevenueOregon Supreme Court · 1979
  5. Chapin v. Department of RevenueOregon Supreme Court · 1981

1 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. General Services Admin. v. Dept. of Rev.Oregon Tax Court · 1986

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API