Legal Opinion
Pollin v. Department of Revenue
Oregon Tax Court
Decided April 26, 1996No. TC 3812PublishedCited by 3 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff (taxpayer) appeals the 1993-94 assessed value of property leased from the Port of Portland. This matter is before the court on cross motions for partial summary judgment. The motions seek a determination of the correct measure of value taxable under ORS 307.110. The court has considered the written and oral arguments of the parties.
FACTS
The subject property consists of a building and land located on the northeast side of the Portland International Airport and used as a Sheraton Hotel. Taxpayer leases the property from the Port of Portland under a long-term lease…
2Cases cited4 opinions
- Swan Lake Moulding Co. v. Department of RevenueOregon Supreme Court · 1970
- RLK AND COMPANY v. State Tax CommissionOregon Supreme Court · 1968
- Portland v. WelchOregon Supreme Court · 1928
- Portland General Electric Co. v. State Tax CommissionOregon Supreme Court · 1968
3Cited by3 opinions
- Urban Renewal Agency v. Department of RevenueOregon Tax Court · 1996
- Dayville Sch. Dist. 16j v. Grant Co., Tc-Md 080851c (or.tax 3-31-2009)Oregon Tax Court · 2009
- Grant County Assr. v. Dayville Sch. Dist. 16j, Tc 4893 (or.tax 4-21-2010)Oregon Tax Court · 2010