Legal Opinion
Thomas Creek Lumber Log Co. v. Dept. of Rev.
Oregon Tax Court
Decided June 7, 2006No. TC 4730PublishedCited by 4 opinions
1Opinion of the Court
I. INTRODUCTION
This case comes before the court on cross motions for summary judgment.
II. FACTS
Plaintiff (taxpayer) owns a wood chip processing plant and the property on which it is located (together, the property) in Linn County (the county). Due to a steady decline in the wood chip industry since 1995, taxpayer appealed the assessed value of the property for tax year 1999-2000, as stated in the roll, to the county Board of Property Tax Appeals (BOPTA). BOPTA reduced the roll value of the property substantially. Defendant (the department) then appealed that decision to the Magistrate…
2Cases cited7 opinions
- Resolution Trust Corp. v. Department of RevenueOregon Tax Court · 1995
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- Ohio State Life Insurance v. Department of RevenueOregon Tax Court · 1993
- McGill v. Department of RevenueOregon Tax Court · 1996
- Eyler v. Department of RevenueOregon Tax Court · 1997
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- Kentrox v. Dept. of Rev.Oregon Tax Court · 2007
- Willamette Estates II v. Marion Cty. Ass., Tc-Md 091541c (or.tax 5-10-2011)Oregon Tax Court · 2011
- Willamette Estates v. Marion Cty. Assr., Tc-Md 091541c (or.tax 5-13-2011)Oregon Tax Court · 2011