Legal Opinion
North Harbour Corp. v. Department of Revenue
Oregon Tax Court
Decided August 20, 2002No. 4540PublishedCited by 21 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
Plaintiff (taxpayer) appeals from a Decision of the Magistrate Division denying an application for exemption pursuant to ORS 307.330 1 for the 1999-2000 tax year. Multnomah County (the county) intervened. Defendant Department of Revenue (the department) adopted the arguments submitted by the county.
FACTS
The subject property is a 32-unit condominium project. For the 1999-2000 tax year, taxpayer timely filed an application for exemption under ORS 307.330. The county denied the application, finding that the project was “not intended ‘primarily for the furtherance of…
2Cases cited7 opinions
- Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Owens v. MaassOregon Supreme Court · 1996
- Emanuel Lutheran Charity Board v. Department of RevenueOregon Supreme Court · 1972
- Bain v. Department of RevenueOregon Supreme Court · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Living Enrichment Center Prop. v. Dept. of RevOregon Tax Court · 2007
- Linn-Benton Housing Authority v. Linn County AssessorOregon Tax Court · 2003
- Paci. Sta. Mar. v. Dept. of Rev.Oregon Tax Court · 2007
- Trendwest Resorts, Inc. v. Department of RevenueOregon Tax Court · 2005
- Boring Dmcs. Gr. v. Clackamas Cty. Assr., Tc-Md 101150b (or.tax 7-13-2011)Oregon Tax Court · 2011
16 more not listed; retrieve them via the Exa API.