Legal Opinion
Allen v. Department of Revenue
Oregon Tax Court
Decided November 5, 2003No. TC 4571PublishedCited by 81 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
Plaintiffs (taxpayers) appeal from a Magistrate Division Decision holding that the real market value (RMV) of taxpayers’ property identified as Clackamas County Assessor’s Account 00429487 was $8,800,000 1 as of January 1, 2000. Taxpayers maintain the RMV of the property was $3,945,000. Clackamas County (the county) requests the court find the RMV of the property to be $8,294,248. 2
II. FACTS
Taxpayers built the subject property, the Monarch Motor Motel (the Monarch) in 1984. It is situated on 4.61 acres of land in close proximity to Sunnyside Road and…
2Cases cited1 opinion
- Union Pacific Railroad v. Department of RevenueOregon Supreme Court · 1992
3Cited by81 opinions
- Magno v. Dept. of Rev.Oregon Tax Court · 2006
- Department of Revenue v. WheelerOregon Tax Court · 2005
- Hope Village, Inc. v. Department of RevenueOregon Tax Court · 2004
- Dept. of Rev. v. Butte Creek Associates IOregon Tax Court · 2006
- Leaper v. Dept. of RevenueOregon Tax Court · 2008
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