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Legal Opinion

Chart Development Corporation v. Department, Revenue

Oregon Tax Court

Decided December 4, 2001No. TC 4513PublishedCited by 24 opinions

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

Plaintiff (taxpayer) appeals from a Decision of the Magistrate Division regarding the 1999-2000 real market value (RMV) of 10 out of 11 undeveloped subdivision lots located in Beaverton, Oregon. Washington County (the county) intervened for Defendant Department of Revenue (the department), which did not participate.

FACTS

The subject lots are located on the north side of Southwest Canyon Road in the City of Beaverton with easy access to Highway 26. Most of the lots are relatively rectangular, feature a slight southwest slope, and range in size from 8,066 to 8,746…

2Cases cited10 opinions

  1. Portland Canning Co. v. State Tax CommissionOregon Supreme Court · 1965
  2. Penn Phillips Lands, Inc. v. State Tax CommissionOregon Supreme Court · 1967
  3. Robinson v. State Tax CommissionOregon Supreme Court · 1959
  4. First Interstate Bank v. Department of RevenueOregon Supreme Court · 1988
  5. J. R. Widmer, Inc. v. Department of RevenueOregon Supreme Court · 1972

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

3Cited by24 opinions

  1. Woods v. Department of RevenueOregon Tax Court · 2002
  2. Magno v. Dept. of Rev.Oregon Tax Court · 2006
  3. Wilsonville Heights Assoc. v. Department of RevenueOregon Supreme Court · 2005
  4. Ellison v. Dep't of RevenueOregon Supreme Court · 2018
  5. Wilsonville Heights Assoc., Ltd. v. Department of RevenueOregon Tax Court · 2003

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

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