Legal Opinion

Halpin v. Clackamas County Assessor, Tc-Md 110186n (or.tax 12-9-2011)

Oregon Tax Court

Decided December 9, 2011No. TC-MD 110186NPublished

1Opinion of the Court

DECISION

Plaintiff appeals the exception real market value of property identified as Account 00633906 (subject property) for the 2010-11 tax year. A trial was held in the Mediation Center in Salem, Oregon, on August 2, 2011. Richard A. Uffelman, Buckley Law, P.C., appeared on behalf of Plaintiff. Plaintiff and Wayne M. Richards (Richards), MAI, SRA, Certified General Real Property Appraiser, testified on behalf of Plaintiff. Matt Healy (Healy), Senior Appraiser, appeared and testified on behalf of Defendant. Plaintiff's Exhibit 1 was received without objection. Plaintiff offered two additional…

2Cases cited8 opinions

  1. Feves v. Department of RevenueOregon Tax Court · 1971
  2. Woods v. Department of RevenueOregon Tax Court · 2002
  3. Reed v. Department of RevenueOregon Supreme Court · 1990
  4. Pacific Power & Light Co. v. Department of RevenueOregon Supreme Court · 1979
  5. Magno v. Dept. of Rev.Oregon Tax Court · 2006

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