Legal Opinion
Miller v. Department of Revenue
Oregon Tax Court
Decided November 29, 2001No. TC 4534PublishedCited by 4 opinions
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
Plaintiffs (taxpayers) challenge the action of Intervenor-Defendant Tillamook County (the county) in adding certain property to the assessment roll pursuant to ORS 311.205 and ORS 311.216 (the omitted property statutes).
FACTS
The property in question is a barn located on taxpayers’ land, upon which a number of other buildings also exist. The record reflects that the bam was assessed at one time in the 1980s. The assessor was aware of the existence of the barn prior to 1999; however, the barn was not on the assessment roll or assessed for the tax years 1995-96 through…
2Cases cited4 opinions
- Domogalla v. Department of RevenueOregon Supreme Court · 1978
- West Foods, Inc. v. Department of RevenueOregon Tax Court · 1985
- Marion County Assessor v. Department of RevenueOregon Tax Court · 1986
- Decker v. Department of RevenueOregon Tax Court · 1996
3Cited by4 opinions
- Freitag v. Dept. of Rev.Oregon Tax Court · 2006
- Clackamas Cty. Assess. v. Village at Main St., Tc 4877 (or.tax 9-1-2009)Oregon Tax Court · 2009
- Public Utility District No. 1 v. Department of RevenueOregon Tax Court · 2006
- Village at Main St. v. Clackamas Cnty, Tc-Md 070804d (or.tax 10-28-2008)Oregon Tax Court · 2008