Legal Opinion
Running v. Department of Revenue
Oregon Tax Court
Decided March 4, 1985No. TC 2247PublishedCited by 4 opinions
1Opinion of the Court
CARL N. BYERS, Judge Pro Tem.
Plaintiffs appeal from an order of the Department of Revenue denying jurisdiction to hear plaintiffs’ claim for relief. The basic facts are largely undisputed. In the fall of 1977, an appraiser from the county assessor’s office physically appraised plaintiffs’ home. In doing so, he either measured or estimated the length of the home to be 10 feet longer than it actually was. The error was not discovered until a reappraisal took place in October 1983. Plaintiffs timely filed a petition with the Department of Revenue seeking to have the assessed value of the…
2Cases cited4 opinions
- Knapp v. JOSEPHINE COUNTYOregon Supreme Court · 1951
- Rosboro Lumber Co. v. HeineOregon Tax Court · 1979
- Benson v. Department of RevenueOregon Tax Court · 1982
- Fournier v. Department of RevenueOregon Tax Court · 1984
3Cited by4 opinions
- Gordon v. Department of RevenueOregon Tax Court · 1992
- Jones v. Department of RevenueOregon Tax Court · 1992
- Helfrich v. Lane County Assessor, Tc-Md 091414c (or.tax 1-29-2010)Oregon Tax Court · 2010
- Multnomah Cty v. Dept. of Rev. (Baker Commodities)Oregon Tax Court · 1994