Legal Opinion

Harelson v. Schneyder

Oregon Tax Court

Decided January 7, 2003No. 4582PublishedCited by 2 opinions

1Opinion of the Court

HENRY C. BREITHAUPT, Judge.

In this case, the Josephine County Tax Collector (Plaintiff) seeks a declaration from the court that the real property account of Intervenor-Defendants, Frank and Carrie Dinkel (the Dinkels), and the improvements account of Intervenor-Defendant, Me Di Yo Enterprises, an Oregon Partnership (the partnership), are commonly owned. Additionally, Plaintiff seeks supplemental relief in the form of an order from the court compelling the Josephine County Tax Assessor (Defendant), to combine the separate real property tax account and improvements tax account into a single…

2Cases cited3 opinions

  1. Boise Cascade Corp. v. Board of ForestryOregon Supreme Court · 1997
  2. Flavorland Foods v. Washington County AssessorOregon Supreme Court · 2002
  3. State Ex Rel. D.R. Johnson Lumber Co. v. Department of RevenueOregon Tax Court · 1997

3Cited by2 opinions

  1. Douglas County v. SmithOregon Tax Court · 2006
  2. Leaper v. Dept. of RevenueOregon Tax Court · 2008

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