Legal Opinion
Taylor v. Clackamas County Assessor
Oregon Tax Court
Decided January 13, 1999No. TC 4302PublishedCited by 17 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiffs (taxpayers) appeal the 1997-98 maximum assessed value of real property in Clackamas County. Taxpayers claim that the maximum assessed value is excessive because it includes the value of a building destroyed by fire in December 1996. The Department of Revenue (department) intervened and supports the Defendant (county) in opposing the claim. The parties have stipulated the facts, and the matter is before the court on cross motions for summary judgment.
FACTS
Taxpayers own industrial property in Clackamas County that, as of July 1, 1995, consisted of land and two…
2Cases cited7 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Priest v. PearceOregon Supreme Court · 1992
- Monaghan v. School District No. 1Oregon Supreme Court · 1957
- Roseburg School District v. City of RoseburgOregon Supreme Court · 1993
- Nepom v. Department of RevenueOregon Supreme Court · 1975
2 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Ellis v. LoratiOregon Tax Court · 1999
- Chart Development Corp. v. Department of RevenueOregon Tax Court · 2000
- Flavorland Foods v. Washington County AssessorOregon Tax Court · 2000
- Balogh v. Clatsop CountyOregon Tax Court · 2006
- Bulldog Financial v. Lane County Assessor, Tc-Md 080211b (or.tax 11-28-2008)Oregon Tax Court · 2008
12 more not listed; retrieve them via the Exa API.