Legal Opinion
Pollin v. Department of Revenue
Oregon Tax Court
Decided January 13, 1997No. TC 3812PublishedCited by 2 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiff (taxpayer) appeals the July 1, 1993, assessed value of land leased from the Port of Portland (the Port) and the assessed value of taxpayer’s improvements located on that land. ORS 307.110, 1 which subjects publicly owned property to taxation when leased for private use, gives rise to conceptual as well as factual issues.
FACTS
The Port is a municipal corporation and operates a wide range of facilities, including the Portland International Airport. In 1972, taxpayer and the Port executed a lease for land immediately adjacent to an airport runway. The lease…
2Cases cited7 opinions
- Sproul v. GilbertOregon Supreme Court · 1961
- Swan Lake Moulding Co. v. Department of RevenueOregon Supreme Court · 1970
- Delta Air Lines, Inc. v. Department of RevenueOregon Supreme Court · 1999
- RLK AND COMPANY v. State Tax CommissionOregon Supreme Court · 1968
- Johnson v. Department of RevenueOregon Supreme Court · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Pollin v. Department of RevenueOregon Supreme Court · 1998
- Dayville Sch. Dist. 16j v. Grant Co., Tc-Md 080851c (or.tax 3-31-2009)Oregon Tax Court · 2009