Legal Opinion
Wilsonville Heights Assoc. v. Department of Revenue
Oregon Supreme Court
Decided November 3, 2005No. TC 4262; SC S50763PublishedCited by 5 opinions
1Opinion of the CourtRiggs, J.
In this tax case, we decide whether the Oregon Tax Court erred in selecting a particular methodology for determining the assessable value of a low-income housing property for ad valorem tax purposes. The Tax Court found in favor of taxpayer, Wilsonville Heights Association, Ltd., when it deducted the value of federal restrictions on taxpayer’s low-income housing property from the property’s unrestricted value to determine the taxable interest in the property. Wilsonville Heights Assoc., Ltd. v. Dept. of Rev., 17 OTR 139 (2003). The Oregon Department of Revenue (department) appeals to this…
2Cases cited5 opinions
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- State v. BarnumOregon Supreme Court · 2002
- Chart Development Corporation v. Department, RevenueOregon Tax Court · 2001
- U.S. Bancorp v. Department of RevenueOregon Supreme Court · 2004
- Wilsonville Heights Assoc., Ltd. v. Department of RevenueOregon Tax Court · 2003
3Cited by5 opinions
- Thomas Creek Lumber Log Co. v. Dept. of Rev.Oregon Tax Court · 2006
- Wright v. Dept. of Rev.Oregon Tax Court · 2006
- Dept. of Rev. v. Butte Creek Associates IOregon Tax Court · 2006
- Dept. of Rev. v. Butte Creek Associates IIOregon Tax Court · 2006
- Ellison v. Dept. of Rev.Oregon Supreme Court · 2017