Legal Opinion
Demco Development Corp. v. Department of Revenue
Oregon Supreme Court
Decided October 18, 1977No. 1007, SC 24678PublishedCited by 3 opinions
1Opinion of the CourtDenecke, C. J.
The plaintiff taxpayer, Demco Development Corporation, filed an appeal with the Department of Revenue in an attempt to reduce the property tax assessment of a tract of real property. The appeal was dismissed by the Department for lack of jurisdiction. On appeal, the Tax Court reversed. 6 OTR 502 (1976). We again reverse, reinstating the order of the Department of Revenue.
In May 1974 a notice of increased assessment for taxpayer’s land was sent by the Benton County Tax Assessor pursuant to ORS 308.280. This notice was properly addressed and mailed. It is not known what actually happened to…
2Cases cited6 opinions
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
- Pilgrim Turkey Packers, Inc. v. Department of RevenueOregon Supreme Court · 1972
- Cascade Manor, Inc. v. Department of RevenueOregon Tax Court · 1974
- West Portland Park v. KellyOregon Supreme Court · 1896
- Proud Truck Sales, Inc. v. Department of RevenueOregon Tax Court · 1971
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Webb v. Dept. of Rev.Oregon Tax Court · 2006
- Webb v. Department of RevenueOregon Tax Court · 2006
- Thrift v. Adult & Family Services DivisionCourt of Appeals of Oregon · 1982