Legal Opinion
Sherman v. Department of Revenue
Oregon Tax Court
Decided January 30, 2004No. TC 4628PublishedCited by 35 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
Plaintiffs (taxpayers) complain of an increase in the real market value (RMV) of a floating home for the 2002-03 tax year. The property apparently was assessed at a maximum assessed value that was substantially below the RMV. Taxpayers have not alleged that the lower RMV for which they contend would have any affect on the tax due on the property. They have in fact admitted, “the increase in the RMV of the floating home of Slip No. 10 does not immediately impact the Plaintiffs.”
Defendant Department of Revenue (the department) has filed a Motion to…
2Cases cited2 opinions
- Parks Westsac L.L.C. v. Department of RevenueOregon Tax Court · 1999
- Kaady v. Department of RevenueOregon Tax Court · 2000
3Cited by35 opinions
- Paris v. Dept. of Rev.Oregon Tax Court · 2008
- Arnold Robt. Roduner v. Marion Cty. Ass., Tc-Md 110284c (or.tax 6-6-2011)Oregon Tax Court · 2011
- Bageac v. Multnomah County Assessor, Tc-Md 100242c (or.tax 10-12-2010)Oregon Tax Court · 2010
- Bierwagen v. Multnomah County Assessor, Tc-Md 080423c (or.tax 9-16-2008)Oregon Tax Court · 2008
- Carrell v. Yamhill County Assessor, Tc-Md 110179d (or.tax 8-11-2011)Oregon Tax Court · 2011
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