Legal Opinion
Domogalla v. Department of Revenue
Oregon Tax Court
Decided October 17, 1977PublishedCited by 4 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
On December 29,1976, the defendant, Department of Revenue, in its Order No. VL 76-809, utilized the general supervisory authority vested in the administrative agency under ORS 305.090 and 306.111, and ordered the plaintiffs to amend the Marion County assessment and tax rolls for the tax year 1976-1977 in accordance with a prior departmental order, Order No. VL 76-403, dated June 18, 1976, which related to the tax year 1975-1976.
The subject property in both orders consists of parking lots owned by the State of Oregon, located in the Capital Mall area of Salem, Oregon.…
2Cases cited12 opinions
- Oregon City v. HartkeOregon Supreme Court · 1965
- Keyes v. CHAMBERSOregon Supreme Court · 1957
- State Ex Rel. Smith v. SmithOregon Supreme Court · 1953
- J. R. Widmer, Inc. v. Department of RevenueOregon Supreme Court · 1972
- Swenson v. Department of RevenueOregon Supreme Court · 1976
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3Cited by4 opinions
- Bylund v. Department of RevenueOregon Tax Court · 1978
- Sandahl v. Department of RevenueOregon Tax Court · 1982
- Samoth Financial Corp. v. Department of RevenueOregon Tax Court · 1980
- Multistate Tax Commission v. Dow Chemical Co.Oregon Tax Court · 1982