Legal Opinion
Catland v. Yamhill County Assessor, Tc-Md 100353b (or.tax 2-24-2011)
Oregon Tax Court
Decided February 24, 2011No. TC-MD 100353BPublished
1Opinion of the Court
DECISION
I. INTRODUCTION
Plaintiff appeals the denial by Defendant of its application for a property tax exemption for the 2004-05 through 2010-11 " beyond" tax years. A telephone trial was held with Magistrate Jeffrey S. Mattson on November 2, 2010. A. John Ochsner (Ochsner), property owner, appeared and testified on behalf of Plaintiff. Brian A. Linke appeared and testified on behalf of Defendant. The record closed on December 13, 2010.
II. STATEMENT OF FACTS
A. Property at issue, organization and activity ofPlaintiff
Ochsner owns Plaintiffs real property identified as Account 480483 (subject…
2Cases cited8 opinions
- Feves v. Department of RevenueOregon Tax Court · 1971
- Dove Lewis Memorial Emergency Veterinary Clinic, Inc. v. Department of RevenueOregon Supreme Court · 1986
- North Harbour Corp. v. Department of RevenueOregon Tax Court · 2002
- SW OR. PUB. DEF. SERVICES v. Dept. of Rev.Oregon Supreme Court · 1991
- Mercy Medical Center, Inc. v. Department of RevenueOregon Tax Court · 1992
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