Legal Opinion

Raptor Center v. Lane County Assessor, Tc-Md 101269b (or.tax 9-12-2011)

Oregon Tax Court

Decided September 12, 2011No. TC-MD 101269BPublished

1Opinion of the Court

DECISION

Plaintiff appeals the denial of a property tax exemption for property identified as Account 1507605 (subject property) for the 2010-11 tax year. A telephone trial was held on July 7, 2011. David E. Carmichael, Attorney at Law, appeared on behalf of Plaintiff. Marc Kardell, Assistant County Counsel, appeared on behalf of Defendant. Louise A. Shimmel (Shimmel), Executive Director of the Cascade Raptor Center, testified on behalf of Plaintiff. Plaintiff's Exhibit 1 was received without objection. Defendant's Exhibits A through G were received without objection. At the close of trial, the…

2Cases cited9 opinions

  1. Feves v. Department of RevenueOregon Tax Court · 1971
  2. Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
  3. Unander v. United States National BankOregon Supreme Court · 1960
  4. North Harbour Corp. v. Department of RevenueOregon Tax Court · 2002
  5. SW OR. PUB. DEF. SERVICES v. Dept. of Rev.Oregon Supreme Court · 1991

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