Legal Opinion
Bauman v. Department of Revenue
Oregon Tax Court
Decided May 26, 1976PublishedCited by 6 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
The plaintiffs appealed from defendant’s Order No. VL 75-302, dated June 4, 1975. The issue before the court is the true cash value as of January 1, 1974 (the assessment date for the property tax year 1974-1975), of a 388-unit apartment complex located in Washington County, Oregon, known as the Rock Creek Apartments, Assessor’s Account Nos. 42700-0111 and 42700-0190 (the latter previously designated as Account No. 41825-1905 by the Washington County Department of Assessment and Taxation). The total site included 19.23 acres.
The defendant’s order affirms the value of…
2Cases cited10 opinions
- Smith v. PallayOregon Supreme Court · 1929
- Shields v. Department of RevenueOregon Supreme Court · 1973
- People Ex Rel. George Kemp Real Estate Co. v. O'DonnelNew York Court of Appeals · 1910
- Georgia-Pacific Corp. v. State Tax CommissionOregon Supreme Court · 1961
- Balderee v. State Tax CommissionOregon Tax Court · 1965
5 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Chart Development Corporation v. Department, RevenueOregon Tax Court · 2001
- Borden, Inc. v. Department of RevenueOregon Supreme Court · 1979
- Mid Oil Co. v. Department of RevenueOregon Supreme Court · 1984
- Mid Oil Co. v. Department of RevenueOregon Tax Court · 1984
- Mid Oil Co. v. Department of RevenueOregon Tax Court · 1984
1 more not listed; retrieve them via the Exa API.