Legal Opinion
Marion County Assessor v. Department of Revenue
Oregon Tax Court
Decided July 22, 1986No. TC 2388PublishedCited by 3 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This case requires the court to interpret ORS 311.207. The parties have stipulated to the relevant underlying facts. To aid understanding herein, the parties are referred to as “the assessor” and “the department.”
The subject of this dispute is a single-family residence originally constructed in 1973 containing 960 square feet. During a physical appraisal of the property in 1984, the assessor discovered that the owners had made substantial additions to the residence. The additions consist of 336 square feet added to the first floor and a second-story of 432 square feet, or…
2Cases cited4 opinions
- State Ex Rel. Nilsen v. Oregon State Motor Ass'nOregon Supreme Court · 1967
- Freightliner Corp. v. Department of RevenueOregon Tax Court · 1973
- West Foods, Inc. v. Department of RevenueOregon Tax Court · 1985
- Olsen v. State Tax CommissionOregon Tax Court · 1967
3Cited by3 opinions
- Miller v. Department of RevenueOregon Tax Court · 2001
- Clackamas Cty. Assess. v. Village at Main St., Tc 4877 (or.tax 9-1-2009)Oregon Tax Court · 2009
- Village at Main St. v. Clackamas Cnty, Tc-Md 070804d (or.tax 10-28-2008)Oregon Tax Court · 2008