Legal Opinion
Clark v. Department of Revenue
Oregon Tax Court
Decided July 9, 1997No. TC 4061PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This appeal concerns the 1995-96 assessed value of property located in Deschutes County. Taxpayers claim the department erred by permitting the assessor to submit evidence at the administrative hearing of a value greater than the assessed value, and it further erred by relying on that evidence. The matter was submitted to the court on taxpayers’ Motion for Partial Summary Judgment. The court has considered the written and oral arguments of the parties.
FACTS
The subject property consists of five separate but contiguous tax lots comprising a 60.94-acre parcel. The 1995-96…
2Cases cited8 opinions
- Pacific Power & Light Co. v. Department of RevenueOregon Supreme Court · 1979
- Price v. Department of RevenueOregon Tax Court · 1977
- Nepom v. Department of RevenueOregon Tax Court · 1971
- Bear Creek Plaza, Ore., Ltd. v. Department of RevenueOregon Tax Court · 1992
- Georgia-Pacific Corp. v. State Tax CommissionOregon Supreme Court · 1961
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Village at Main Street Phase II, LLC v. Department of RevenueOregon Supreme Court · 2014
- Freitag v. Dept. of Rev.Oregon Tax Court · 2007