Legal Opinion
Dept. of Rev. v. Butte Creek Associates I
Oregon Tax Court
Decided July 20, 2006No. TC 4676PublishedCited by 1 opinion
1Opinion of the Court
I. INTRODUCTION
This matter is before the court for decision after trial, with a stipulation as to certain facts.
II. FACTS
To set this case in proper context, it is useful to first lay out the relevant background. As evidenced by a series of decisions from this court and the Supreme Court, Plaintiff (the department) and various property owners have engaged in a long-running struggle to determine how best to assess low-income housing projects for property taxation. See Bayridge Assoc. Ltd.Partnership v. Dept. of Rev., 13 OTR 24 (1994), aff'd,321 Or 21, 892 P2d 1002 (1995); Piedmont Plaza…
2Cases cited8 opinions
- Don't Waste Oregon Committee v. Energy Facility Siting CouncilOregon Supreme Court · 1994
- Allen v. Department of RevenueOregon Tax Court · 2003
- Bayridge Associates Ltd. Partnership v. Department of RevenueOregon Tax Court · 1994
- Wilsonville Heights Assoc. v. Department of RevenueOregon Supreme Court · 2005
- Piedmont Plaza Investors v. Department of RevenueOregon Supreme Court · 2001
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dept. of Rev. v. Butte Creek Associates IIOregon Tax Court · 2006