Legal Opinion
Mathias v. Department of Revenue
Oregon Tax Court
Decided April 10, 1990No. TC 2910PublishedCited by 3 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
Plaintiffs own a lot in a subdivision in West Salem. Comparable lots in the same subdivision are assessed at values lower than plaintiffs’ because of their ownership. Defendant has approved this unequal treatment because the 1989 legislature enacted ORS 308.205(3). That statute provides:
“If the property consists of four or more lots within one subdivision, and the lots are held under one ownership, the lots shall be valued under a method which recognizes the time period over which those lots must be sold in order to realize current market prices for those lots.” Or Laws…
2Cases cited21 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Standard Lbr. Co. v. PierceOregon Supreme Court · 1924
- Sproul v. GilbertOregon Supreme Court · 1961
- State v. AnthonyOregon Supreme Court · 1946
- State Highway Commission v. ArnoldOregon Supreme Court · 1959
16 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Mathias v. Department of RevenueOregon Supreme Court · 1991
- Boise Cascade Corp. v. Department of RevenueOregon Tax Court · 1991
- Mathias v. Department of RevenueOregon Supreme Court · 1991