Legal Opinion
Kaady v. Department of Revenue
Oregon Tax Court
Decided March 30, 2000No. TC 4443PublishedCited by 59 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This matter is before the court on Defendant Department of Revenue’s (the department) Motion to Dismiss. The motion asserts that Plaintiff (taxpayer) is not aggrieved under ORS 305.275 1 and therefore has no standing to appeal. Taxpayer has filed a written response.
In 1998, taxpayer owned an ocean-front home in Clatsop County identified by the assessor as Account No. 68401. ORS 308.232, in part, directs:
“* * * All real or personal property within each county not exempt from ad valorem property taxation or subject to special assessment shall be valued at 100 percent of its…
2Cases cited1 opinion
- Parks Westsac L.L.C. v. Department of RevenueOregon Tax Court · 1999
3Cited by59 opinions
- Sherman v. Department of RevenueOregon Tax Court · 2004
- Paris v. Dept. of Rev.Oregon Tax Court · 2008
- Arnold Robt. Roduner v. Marion Cty. Ass., Tc-Md 110284c (or.tax 6-6-2011)Oregon Tax Court · 2011
- Bageac v. Multnomah County Assessor, Tc-Md 100242c (or.tax 10-12-2010)Oregon Tax Court · 2010
- Bierwagen v. Multnomah County Assessor, Tc-Md 080423c (or.tax 9-16-2008)Oregon Tax Court · 2008
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