Legal Opinion

Montsteve Invest. v. Lane County Assessor, Tc-Md 100154 (or.tax 3-30-2011)

Oregon Tax Court

Decided March 30, 2011No. TC-MD 100154Published

1Opinion of the Court

DECISION

Plaintiff appeals the real market value (value) of industrial property identified as Account 1650314 (subject property) for the 2009-10 tax year. A telephone trial was held on January 24, 2011. David Carmichael (Carmichael), Attorney at Law, appeared on behalf of Plaintiff. Dan Montgomery (Montgomery), a member of Plaintiff, testified on behalf of Plaintiff. David W. Sohm (Sohm), Registered Appraiser 3, Lane County Department of Assessment and Taxation, appeared and testified on behalf of Defendant.

I. STATEMENT OF FACTS

The subject property consists of "[t]wo single story metal…

2Cases cited7 opinions

  1. Feves v. Department of RevenueOregon Tax Court · 1971
  2. Woods v. Department of RevenueOregon Tax Court · 2002
  3. Allen v. Department of RevenueOregon Tax Court · 2003
  4. Pacific Power & Light Co. v. Department of RevenueOregon Supreme Court · 1979
  5. Magno v. Dept. of Rev.Oregon Tax Court · 2006

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