Legal Opinion
Jones v. Department of Revenue
Oregon Tax Court
Decided June 11, 1992No. TC 3088PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Defendant declined to exercise its supervisory authority to reassess the value of plaintiffs’ property. Plaintiffs appealed. Although atrial was held, most of the facts are not in dispute.
FACTS
Plaintiffs own commercial real property in Portland. Multnomah County assessed the property for taxation for three years as follows:
Year Assessed Value
1988-1989 $274,000
1989-1990 274.000
1990-1991 290.000
Plaintiffs appealed only the 1990-91 assessment to the Multnomah County Board of Equalization. The board issued an order reducing the 1990-91 value to $200,000. Plaintiffs then…
2Cases cited4 opinions
- Rosboro Lumber Co. v. HeineOregon Supreme Court · 1980
- Rosboro Lumber Co. v. HeineOregon Tax Court · 1979
- T & R Service, Inc. v. CommissionOregon Tax Court · 1968
- Running v. Department of RevenueOregon Tax Court · 1985
3Cited by2 opinions
- Direct Imports, Inc. v. Multnomah County AssessorOregon Tax Court · 2000
- Hausler v. Multnomah County Assessor, Tc-Md 090237c (or.tax 12-4-2009)Oregon Tax Court · 2009