Legal Opinion
Brummell v. Department of Revenue
Oregon Tax Court
Decided April 17, 1998No. TC 3931PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiffs’ Complaint challenges Multnomah County’s assessment practices regarding residential rental properties for the 1993-94 and 1994-95 tax years. Specifically, Plaintiffs claim that using the sales comparison approach to assess rental properties of less than five units, and the income capitalization approach to assess rental properties of five or more units, violates both the Oregon Constitution and the United States Constitution.
FACTS
Plaintiffs own approximately 105 units of residential real estate, all held for rent or lease. Most of the units are single-family…
2Cases cited9 opinions
- Portland Canning Co. v. State Tax CommissionOregon Supreme Court · 1965
- Penn Phillips Lands, Inc. v. State Tax CommissionOregon Supreme Court · 1967
- Robinson v. State Tax CommissionOregon Supreme Court · 1959
- First Interstate Bank v. Department of RevenueOregon Supreme Court · 1988
- Appeal of KliksOregon Supreme Court · 1937
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3Cited by2 opinions
- Ma v. Multnomah County Assessor, Tc-Md 090296c (or.tax 6-3-2009)Oregon Tax Court · 2009
- Mau v. Multnomah County Assessor, Tc-Md 090204c (or.tax 6-30-2009)Oregon Tax Court · 2009