Legal Opinion
Kalishman v. Department of Revenue
Oregon Tax Court
Decided November 6, 1980PublishedCited by 2 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
Plaintiffs have appealed to this court from the defendant’s Order No. VL 80-159, dated April 23, 1980. Plaintiffs are contract purchasers of a parcel of property located in Sections 26, 27, 34 and 35, T14 S, R 9 W, WM, Benton County, Oregon, with a total area of approximately 70 acres.
The complaint alleges that the plaintiffs made a timely application to the county assessor for special assessment as farm use property pursuant to ORS 308.370 for the tax year 1979-1980. The application was denied by the assessor and, after hearing, by the defendant. The complaint…
2Cases cited14 opinions
- Fullerton v. LammOregon Supreme Court · 1945
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Willamette University v. State Tax CommissionOregon Supreme Court · 1966
- Oregon Physicians' Service v. State Tax CommissionOregon Supreme Court · 1960
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- School District No. 1 v. Multnomah CountyOregon Tax Court · 1983
- Lee v. Department of RevenueOregon Tax Court · 1984