Legal Opinion
Masters v. Department of Revenue
Oregon Tax Court
Decided October 18, 1972PublishedCited by 3 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Plaintiffs appeal from the Department of Revenue’s Order No. VL 71-385, relating to Tax Lot 500 in T 2 S, R 1 W, Sec 9, WM, in Washington County, Oregon, designated as Department of Revenue and Taxation Account No. 23-9. The subject property consists of 18.05 acres of land located in Washington County-in an area zoned and currently undergoing development for residential use; 13.45 acres of the property had been planted with seedling trees; 4.60 acres have been described by the plaintiffs as farm woodlot. The plaintiffs accepted the assessor’s valuation of a true…
2Cases cited6 opinions
- State Ex Rel. Smith v. SmithOregon Supreme Court · 1953
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Tax Court · 1971
- Linfoot v. Department of RevenueOregon Tax Court · 1971
- Ritch v. Dept. of Rev.Oregon Tax Court · 1970
- Hartsock v. CommissionOregon Tax Court · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Rutherford v. ArmstrongCourt of Appeals of Oregon · 1977
- Beddoe v. Department of RevenueOregon Tax Court · 1979
- Anadromous, Inc. v. Department of RevenueOregon Tax Court · 1989