Legal Opinion

Resolution Trust Corp. v. Department of Revenue

Oregon Tax Court

Decided May 4, 1995No. TC 3662PublishedCited by 16 opinions

1Opinion of the Court

CARL N. BYERS, Judge.

Plaintiff appeals from an opinion and order in which defendant refused to correct a real property assessment for the 1990 tax year. Plaintiff claims that defendant erred in dismissing its appeal for lack of supervisory jurisdiction. The matter is before the court on defendant’s motion for partial summary judgment to determine the scope of review.

FACTS

Plaintiff, as conservator for Far West Federal Savings Bank, owned a retail bank branch in Washington County. The property was assessed at $760,400 by the Washington County assessor for the 1990-91 tax year. Plaintiff did not…

2Cases cited2 opinions

  1. Rogue River Packing Corp. v. Department of RevenueOregon Tax Court · 1976
  2. Martin Bros. Container & Timber Products Corp. v. State Tax CommissionOregon Supreme Court · 1969

3Cited by16 opinions

  1. Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
  2. McGill v. Department of RevenueOregon Tax Court · 1996
  3. Eyler v. Department of RevenueOregon Tax Court · 1997
  4. Thomas Creek Lumber Log Co. v. Dept. of Rev.Oregon Tax Court · 2006
  5. Wright v. Dept. of Rev.Oregon Tax Court · 2006

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