Smith Securities Co. v. Multnomah County
Oregon Supreme Court
From Multnomah: George W. Stapleton, Judge. Department 2. In 1911 and 1912 the R. R. Thompson Estate Company, one of the plaintiffs herein, constructed the Multnomah Hotel on block 44 in the City of Portland, at a cost of something more than a million dollars.
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From Multnomah: George W. Stapleton, Judge. Department 2. In 1911 and 1912 the R. R. Thompson Estate Company, one of the plaintiffs herein, constructed the Multnomah Hotel on block 44 in the City of Portland, at a cost of something more than a million dollars. On March 1,1916, on a basis of 75 per cent of its cash value, the land was assessed at $360,000 and the building at $335,000, making a total of $695,000. On August 25, 1916, the property was sold to the plaintiff Smith Securities Company for $575.000, under an agreement that the taxes should be prorated between the grantor and- the…
1Opinion of the CourtJohns, J.
The appeal from the decision of the board of equalization to the Circuit Court and the proceedings in that court were founded upon Section 3613, L. O. L., which provides as follows:
“Any person who shall have petitioned for the reduction of a particular assessment, or whose assessment has been increased by the board of equalization, who shall be aggrieved by the action of such board, may appeal therefrom to the Circuit Court of the county. The appeal shall be taken and perfected in the following manner, and not otherwise:
“1. The party desiring the appeal from the action of such board of…
2Cases cited1 opinion
- City of Portland v. NottinghamOregon Supreme Court · 1911
3Cited by19 opinions
- Stanton v. State Tax CommissionOhio Supreme Court · 1926
- State v. ThreetOregon Supreme Court · 1982
- Appeal of KliksOregon Supreme Court · 1937
- Abrahamson v. Northwestern Pulp & Paper Co.Oregon Supreme Court · 1932
- Case v. ChambersOregon Supreme Court · 1957
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