Legal Opinion
Hope Village, Inc. v. Department of Revenue
Oregon Tax Court
Decided May 28, 2004No. TC 4602PublishedCited by 3 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
In this property tax case both parties have requested that the court issue preliminary rulings on several questions to assist them in preparing for trial. Each question relates to the construction of ORS 308.490, 2 a statute that both parties agree dictates the method of valuation for the property in question, a nonprofit home for the elderly. ORS 308.490 provides:
“(1) The Legislative Assembly finds that ordinary methods of determining the assessed value of real property, particularly by consideration of the cost of replacing a structure with a…
2Cases cited8 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Allen v. Department of RevenueOregon Tax Court · 2003
- Boise Cascade Corp. v. Department of RevenueOregon Tax Court · 1991
- Gangle v. Department of RevenueOregon Supreme Court · 1995
- Rogue Valley Manor v. State Tax CommissionOregon Supreme Court · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Dept. of Rev. v. Butte Creek Associates IOregon Tax Court · 2006
- Dept. of Rev. v. Butte Creek Associates IIOregon Tax Court · 2006
- Norpac Foods, Inc. v. Department of RevenueOregon Tax Court · 2005