Legal Opinion
United States National Bank v. Department of Revenue
Oregon Tax Court
Decided January 25, 2000No. TC-MD 982731APublishedCited by 2 opinions
1Opinion of the Court
SCOT A. SIDERAS, Presiding Magistrate.
This appeal is from the Department of Revenue’s decision to refuse to exercise its supervisory power for the 1994-95 and 1995-96 tax years as to commercial property, located in Washington County, and identified by Account Nos. R105022, R105031, and R105040.
Plaintiff (taxpayer) appeared through its counsel, W. Scott Phinney. Defendant, Department of Revenue (the department), was represented by Rochelle Nedeau, Assistant Attorney General, Department of Justice; and Defendant, Washington County Assessor (the county), was represented by Roy Routledge Jr.,…
2Cases cited2 opinions
- Ohio State Life Insurance v. Department of RevenueOregon Tax Court · 1993
- McGill v. Department of RevenueOregon Tax Court · 1996
3Cited by2 opinions
- Willamette Estates II v. Marion Cty. Ass., Tc-Md 091541c (or.tax 5-10-2011)Oregon Tax Court · 2011
- Willamette Estates v. Marion Cty. Assr., Tc-Md 091541c (or.tax 5-13-2011)Oregon Tax Court · 2011