Legal Opinion
Leaper v. Dept. of Revenue
Oregon Tax Court
Decided January 16, 2008No. TC 4786PublishedCited by 1 opinion
1Opinion of the Court
I. INTRODUCTION
This matter comes before the court for decision after trial. Plaintiff Janine Leaper (taxpayer) appeals a Multnomah County Board of Property Tax Appeals (BOPTA) determination that the 2005-06 real market value (RMV) of her land was $238,000 and that the RMV of an addition to her residence structure, added as exception value, was $32,000. Taxpayer's Complaint alleges that the RMV of the land is $37,409, and, at trial, taxpayer asserted that the RMV of the addition is $0. Intervenor (the county) requests that the roll value of the land be upheld and asserts that the RMV of the…
2Cases cited11 opinions
- Woods v. Department of RevenueOregon Tax Court · 2002
- Allen v. Department of RevenueOregon Tax Court · 2003
- State v. CoxOregon Supreme Court · 2004
- Chart Development Corporation v. Department, RevenueOregon Tax Court · 2001
- Freightliner Corp. v. Department of RevenueOregon Tax Court · 1973
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Roeder Holdings v. Deschutes Cty. Asses., Tc-Md 100511b (or.tax 4-11-2011)Oregon Tax Court · 2011