Legal Opinion
Hinson v. Department of Revenue
Oregon Tax Court
Decided March 31, 1978PublishedCited by 8 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
As of January 1, 1975, the County Assessor of Josephine County removed certain real property owned by the plaintiff from the classification of special farm use assessment on the ground that the property was not being used for farm purposes. ORS 308.370 to 308.399. The subject property is described as Assessor’s Account Nos. 5-35-05-30-201 (comprising 25 acres) and 5-35-05-30-222 (comprising 9.65 acres). When the matter was appealed by the plaintiff to the Department of Revenue, pursuant to ORS 306.520 (1975 Replacement Part), seeking restoration of the farm use…
2Cases cited13 opinions
- Oregon v. Portland Gen. Elec. Co.Oregon Supreme Court · 1908
- Johnson v. State Tax CommissionOregon Supreme Court · 1967
- Pilgrim Turkey Packers, Inc. v. Department of RevenueOregon Supreme Court · 1972
- Bramwell v. RowlandOregon Supreme Court · 1927
- Bennett v. CITY OF SALEMOregon Supreme Court · 1951
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Welch v. Washington CountyOregon Supreme Court · 1992
- Liquid Air Inc. v. Department of RevenueOregon Tax Court · 1979
- Webb v. Department of RevenueOregon Tax Court · 2006
- Portland Adventist Hospital v. Department of RevenueOregon Tax Court · 1980
- Montessori School of Eugene, Inc. v. Lane County AssessorOregon Tax Court · 2000
3 more not listed; retrieve them via the Exa API.