Legal Opinion
Rogue Gem & Geology Club, Inc. v. Josephine County Assessor
Oregon Tax Court
Decided June 10, 2003No. TC-MD 020949FPublishedCited by 1 opinion
1Opinion of the Court
SALLY L. KIMSEY, Magistrate.
Plaintiff appeals Defendant’s denial of Plaintiffs application for property tax exemption for the 2001-02 tax year. The property is listed as Account R311733 by the Josephine County Assessor. A trial in the above-entitled matter was held in Grants Pass on November 20, 2002. Sue Brown, past-president of Plaintiff, appeared for Plaintiff. Michael Schneyder, Assessor, appeared for Defendant Department of Revenue (the department). At issue is whether Plaintiffs property qualified for an exemption from property taxes under ORS 307.130.
I. STATEMENT OF FACTS
Plaintiff…
2Cases cited8 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- State v. TrenaryOregon Supreme Court · 1993
- Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
- Behnke-Walker Business College v. Multnomah CountyOregon Supreme Court · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Catland v. Yamhill County Assessor, Tc-Md 100353b (or.tax 2-24-2011)Oregon Tax Court · 2011