Legal Opinion
Department of Revenue v. Oral & Maxillofacial Surgeons, P.C.
Oregon Tax Court
Decided January 5, 2001No. TC 4433PublishedCited by 5 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff Department of Revenue (the department) appeals from a magistrate Decision authorizing Lane County to change its tax rolls for Defendant Oral and Maxillofacial Surgeons, P.C.’s (taxpayer) property for three different tax years. Prior to trial, the department and taxpayer agreed on all but the 1996-97 tax year. The department claims that it is improper to change that tax year’s assessment.
FACTS
In March 1999, taxpayer had its office building appraised for reasons unrelated to property taxes. The results of that appraisal indicated that the subject property had been…
2Cases cited2 opinions
- Schellin v. Department of RevenueOregon Tax Court · 2000
- FSLIC v. Department of RevenueOregon Tax Court · 1990
3Cited by5 opinions
- Adc Kentrox v. Dept. of Rev.Oregon Tax Court · 2006
- 23rd & Flanders LLC v. Multnomah County AssessorOregon Tax Court · 2003
- Gissel v. Multnomah County Assessor, Tc-Md 080512d (or.tax 10-6-2008)Oregon Tax Court · 2008
- Kintz v. Washington County AssessorOregon Tax Court · 2002
- Morgan Inn Hospitality v. Umatilla County, Tc-Md 080054d (or.tax 5-8-2008)Oregon Tax Court · 2008