Legal Opinion
Domogalla v. Department of Revenue
Oregon Supreme Court
Decided September 12, 1978No. TC No. 1135, SC 25558PublishedCited by 9 opinions
1Opinion of the CourtHowell, J.
The defendant, Department of Revenue, entered an order requiring the Marion County Assessor, the Sheriff, and the Tax Collector to change the tax roll relating to the assessment of certain parcels of real property for the tax year 1976. The three county officials filed a suit in the Tax Court to set aside the order. The Tax Court entered a decree for plaintiffs setting aside the order and the Department of Revenue appeals.
The State of Oregon is the owner of certain parking lots in Salem which are subject to ad valorem taxation under ORS 307.095(1) because they are used for parking on a rental…
2Cases cited6 opinions
- State Ex Rel. Smith v. SmithOregon Supreme Court · 1953
- Mittleman v. State Tax CommissionOregon Tax Court · 1965
- State Finance Co. v. Department of RevenueOregon Tax Court · 1974
- T & R Service, Inc. v. CommissionOregon Tax Court · 1968
- Co-Operative Security Corp. v. Department of RevenueOregon Tax Court · 1976
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Manczak v. Township of DoverNew Jersey Tax Court · 1981
- Oregon Broadcasting Co. v. Department of RevenueOregon Supreme Court · 1979
- Miller v. Department of RevenueOregon Tax Court · 2001
- Bylund v. Department of RevenueOregon Tax Court · 1978
- Erwin v. Dept. of Rev.Oregon Tax Court · 1978
4 more not listed; retrieve them via the Exa API.