Legal Opinion
Village at Main Street Phase II, LLC v. Department of Revenue
Oregon Supreme Court
Decided December 30, 2016No. TC 5054; SC S063163 (Control); TC 5055; SC S063164; TC 5056; SC S063165; TC 5057; SC S063174PublishedCited by 5 opinions
1Opinion of the CourtNakamoto, J.
The order of the Tax Court in Village at Main Street Phase II, LLC II v. Dept. of Rev., 22 OTR 52 (2015), is vacated. The general judgment of the Tax Court dismissing the cases is reversed. The cases are remanded to the Tax Court to enter the assessor’s amended answers and for further proceedings.
NAKAMOTO, J.
These four consolidated property tax appeals return following remand to the Oregon Tax Court in Village at Main Street Phase II v. Dept. of Rev., 356 Or 164, 339 P3d 428 (2014) (Village I). In Village I, this court addressed whether the Tax Court had erred by denying defendant-intervenor…
2Cases cited13 opinions
- Sprague v. Ticonic National BankSupreme Court of the United States · 1939
- Reed v. Department of RevenueOregon Supreme Court · 1990
- Ross v. RobinsonOregon Supreme Court · 1944
- Village at Main Street Phase II, LLC v. Department of RevenueOregon Supreme Court · 2014
- Garrison v. CookOregon Supreme Court · 1977
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3Cited by5 opinions
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