Legal Opinion
American Condominium Homes, Inc. v. Department of Revenue
Oregon Tax Court
Decided June 16, 1975PublishedCited by 1 opinion
1Opinion of the Court
Carlisle B. Eoberts, Judge.
Plaintiffs appealed to this court from the defendant’s Order No. VL 74-543, dated November 15, 1974, denying property tax exemption in the second year (1974-1975) to certain commercial facilities under construction, an exemption sought by plaintiffs under the authority of OES 307.330 and 307.340. The denial was based upon the failure of the plaintiffs to file a timely exemption claim for the second year. The property involved is identified as Grant Tower, a 26-story condominium in Southwest Portland, Multnomah County Department of Assessment and Taxation Account No.…
2Cases cited7 opinions
- Habighorst v. ConantOregon Supreme Court · 1903
- Arnold v. Gardiner Hill Timber Co.Oregon Supreme Court · 1953
- Georgia-Pacific Corp. v. Department of RevenueOregon Tax Court · 1972
- Union Pacific Railroad v. State Tax CommissionOregon Supreme Court · 1965
- State Finance Co. v. Department of RevenueOregon Tax Court · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- American Condominium Homes, Inc. v. Department of RevenueOregon Supreme Court · 1976