Legal Opinion
Corvallis Country Club v. Department of Revenue
Oregon Tax Court
Decided October 27, 1986No. TC 2383PublishedCited by 7 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This case concerns the assessed value as of January 1, 1984, for plaintiffs real property. The subject property is an 18-hole country club golf course. The country club is located on the southwest edge of the City of Corvallis in a residential neighborhood. The course is a long-established institution with the first nine holes built in 1915 and the second nine holes built in about 1956. The clubhouse, containing approximately 6,000 square feet, was built in about 1945 and houses the pro shop, locker rooms, showers, and storage area. The restaurant-lounge building contains…
2Cases cited2 opinions
- Price v. Department of RevenueOregon Tax Court · 1977
- Pratum Co-Op Warehouse v. Department of RevenueOregon Tax Court · 1975
3Cited by7 opinions
- Perkins & Wiley v. Department of RevenueOregon Tax Court · 1995
- 18th Dekum St. Market v. Dept. of Rev., Tc-Md 060771c (or.tax 7-25-2008)Oregon Tax Court · 2008
- Col. Sportswear v. Wash. Cty. Assessor, Tc-Md 100043d (or.tax 2-16-2011)Oregon Tax Court · 2011
- Litton Systems, Inc. v. Josephine County AssessorOregon Tax Court · 2002
- Naidj v. Washington County Assessor, Tc-Md 091268d (or.tax 9-13-2010)Oregon Tax Court · 2010
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