Oregon Tax Court, Magistrate Division Decisions 2014

Fuller v. Dept. of Rev.
Date: December 31, 2014
Docket Number: TC-MD 140308D

Glisan v. Dept. of Rev.
Date: December 31, 2014
Docket Number: TC-MD 140407N

Givens v. Dept. of Rev.
Date: December 29, 2014
Docket Number: TC-MD 140406C

Unified Grocers, Inc. v. Clackamas County Assessor
Date: December 22, 2014
Docket Number: TC-MD 140194D

Petrillo v. Multnomah County Assessor
Date: December 22, 2014
Docket Number: TC-MD 140266C

Lee v. Dept. of Rev.
Date: December 19, 2014
Docket Number: TC-MD 140417D

Angel v. Multnomah County Assessor
Date: December 18, 2014
Docket Number: TC-MD 130192N

The Estate of Hans J. Vatheuer v. Multnomah County Assessor
Date: December 16, 2014
Docket Number: TC-MD 140200C

Myers v. Dept. of Rev.
Date: December 16, 2014
Docket Number: TC-MD 140415C

Walker v. Dept. of Rev.
Date: December 15, 2014
Docket Number: TC-MD 140389N

LSREF Golden Property 26 (OR), LLC v. Josephine County Assessor
Date: December 11, 2014
Docket Number: TC-MD 140240N

Port of Portland v. Multnomah County Assessor
Date: December 11, 2014
Docket Number: TC-MD 140363D

Skanska USA Building Inc. v. Dept. of Rev.
Date: December 11, 2014
Docket Number: TC-MD 140401C

Comcast Corporation v. Dept. of Rev.
Date: December 10, 2014
Docket Number: TC-MD 140214C

Ringer v. Dept. of Rev.
Date: December 3, 2014
Docket Number: TC-MD 140300C

Dorchester House Ret. Cmty. LLC v. Lincoln County Assessor
Date: December 2, 2014
Docket Number: TC-MD 140111N

Morris v. Dept. of Rev.
Date: December 2, 2014
Docket Number: TC-MD 140132N

Jensen v. Dept of Rev
Date: November 28, 2014
Docket Number: TC-MD 140311D

Villardo v. Dept of Rev
Date: November 28, 2014
Docket Number: TC-MD 140395N

Columbia Grain International, Inc. v. Dept of Rev
Date: November 24, 2014
Docket Number: TC-MD 130391D

Shepherd v. Deschutes County Assessor
Date: November 24, 2014
Docket Number: TC-MD 140333N

St Henry Catholic Church v. Multnomah County Assessor
Date: November 24, 2014
Docket Number: TC-MD 140350D

Rosan Inc. v. Multnomah County Assessor
Date: November 21, 2014
Docket Number: TC-MD 140221N

Halvorson Family LP v. Multnomah County Assessor
Date: November 17, 2014
Docket Number: TC-MD 140201D

Feuerstein v. Dept. of Rev.
Date: November 6, 2014
Docket Number: TC-MD 140347N

Stufflebeam v. Dept. of Rev.
Date: November 3, 2014
Docket Number: TC-MD 140283D

Robertson v. Dept. of Rev.
Date: November 3, 2014
Docket Number: TC-MD 140298D

Bigler v. Dept of Rev
Date: November 3, 2014
Docket Number: TC-MD 140370N

Hansen v. Lane County Assessor
Date: October 31, 2014
Docket Number: TC-MD 140096C

Daniel v. Dept. of Rev.
Date: October 30, 2014
Docket Number: TC-MD 140315D

Corbin v. Dept. of Rev.
Date: October 30, 2014
Docket Number: TC-MD 140322N

Stockwell v. Marion County Assessor
Date: October 24, 2014
Docket Number: TC-MD 140125N

Cargile v. Dept. of Rev.
Date: October 24, 2014
Docket Number: TC-MD 140360D

Pivotal Health Solutions, Inc. v. Dept. of Rev.
Date: October 24, 2014
Docket Number: TC-MD 140362N

White v. Dept. of Rev.
Date: October 23, 2014
Docket Number: TC-MD 140120D

Pivotal Health Solutions, Inc. v. Department of Revenue
Date: October 23, 2014
Docket Number: TC-MD 140362N

Stafford Investments LP v. Linn County Assessor
Date: October 16, 2014
Docket Number: TC-MD 140107C

Hengel v. Department of Revenue
Date: October 16, 2014
Docket Number: TC-MD 140359C

Solarworld Properties, Inc. v. Washington County Assessor
Date: October 13, 2014
Docket Number: TC-MD 130542N

Gregg v. Department of Revenue
Date: October 13, 2014
Docket Number: TC-MD 140043C

Ferguson v. Jackson County Assessor
Date: October 10, 2014
Docket Number: TC-MD 140126C

Long v. Department of Revenue
Date: October 10, 2014
Docket Number: TC-MD 140253C

Horn v. Department of Revenue
Date: October 9, 2014
Docket Number: TC-MD 140079D

UBCT Partnership v. Multnomah County Assessor
Date: October 9, 2014
Docket Number: TC-MD 140166D

Noll v. Department of Revenue
Date: October 9, 2014
Docket Number: TC-MD 140342D

Achterhof v. Department of Revenue
Date: October 7, 2014
Docket Number: TC-MD 140337N

Gunderson, LLC v. Multnomah County Assessor
Date: October 2, 2014
Docket Number: TC-MD 130575C

Herman v. Department of Revenue
Date: October 2, 2014
Docket Number: TC-MD 140275C

Sargent v. Department of Revenue
Date: September 29, 2014
Docket Number: TC-MD 140332D

Resources L OB v. Clackamas County Assessor
Date: September 26, 2014
Docket Number: TC-MD 140116C

Kingsford Mfg Co & Affiliates v. Department of Revenue
Date: September 25, 2014
Docket Number: TC-MD 130531D

ICARE Inc. v. Josephine County Assessor
Date: September 25, 2014
Docket Number: TC-MD 130544D

DeBoer v. Department of Revenue
Date: September 25, 2014
Docket Number: TC-MD 140027N

CRP/Holland Brenchley Estates LP v. Clackamas County Assessor
Date: September 25, 2014
Docket Number: TC-MD 140204D

Dunzer v. Clatsop County Assessor
Date: September 24, 2014
Docket Number: TC-MD 140256N

Barnum v. Deschutes County Assessor
Date: September 22, 2014
Docket Number: TC-MD 140112C

State v. Tillamook County Assessor
Date: September 19, 2014
Docket Number: TC-MD 140326N

Forton v. Department of Revenue
Date: September 15, 2014
Docket Number: TC-MD 140340N

Thomas & Lora Marsh Living Trust v. Deschutes County Assessor
Date: September 9, 2014
Docket Number: TC-MD 140063C

Morse v. Department of Revenue
Date: September 8, 2014
Docket Number: TC-MD 140056D

Peterson v. Clatsop County Assessor
Date: September 8, 2014
Docket Number: TC-MD 140304D

Smejkal v. Washington County Assessor
Date: September 5, 2014
Docket Number: TC-MD 140328N

Gossack v. Department of Revenue
Date: September 3, 2014
Docket Number: TC-MD 140319N

Levie v. Department of Revenue
Date: September 2, 2014
Docket Number: TC-MD 140317C

Bocci Family Trust v. Clackamas County Assessor
Date: August 29, 2014
Docket Number: TC-MD 140271N

Baylie v. Department of Revenue
Date: August 28, 2014
Docket Number: TC-MD 140331C

Koke v. Lane County Assessor
Date: August 25, 2014
Docket Number: TC-MD 130573C

Bartlett v. Multnomah County Assessor
Date: August 25, 2014
Docket Number: TC-MD 140139N

West v. Department of Revenue
Date: August 25, 2014
Docket Number: TC-MD 140309N

Elliott v. Columbia County Assessor
Date: August 22, 2014
Docket Number: TC-MD 140163N

Richard v. Department of Revenue
Date: August 21, 2014
Docket Number: TC-MD 140277D

Coelho v. Department of Revenue
Date: August 20, 2014
Docket Number: TC-MD 140053C

Celilo Inn LLC v. Wasco County Assessor
Date: August 18, 2014
Docket Number: TC-MD 140135N

Thompson v. Department of Revenue
Date: August 18, 2014
Docket Number: TC-MD 140138D

Davies v. Department of Revenue
Date: August 18, 2014
Docket Number: TC-MD 140321C

Stanwood v. Multnomah County Assessor
Date: August 15, 2014
Docket Number: TC-MD 140092N

Dallas Mill Properties LLC v. Polk County Assessor
Date: August 14, 2014
Docket Number: TC-MD 130554D

Deshaw v. Department of Revenue
Date: August 11, 2014
Docket Number: TC-MD 140142N

Swartz v. Department of Revenue
Date: August 11, 2014
Docket Number: TC-MD 140294D

Serenity Lane, Inc. v. Multnomah County Assessor
Date: August 8, 2014
Docket Number: TC-MD 111141N

Habitat for Humanity of the Mid-Willamette Valley v. Marion County Assessor
Date: August 8, 2014
Docket Number: TC-MD 130518C

Medellin v. Multnomah County Assessor
Date: August 4, 2014
Docket Number: TC-MD 140083C

Miller v. Department of Revenue
Date: August 4, 2014
Docket Number: TC-MD 140085C

Bridge District Holdings, LLC v. Multnomah County Assessor
Date: August 4, 2014
Docket Number: TC-MD 140093C

Baker v. Department of Revenue
Date: August 4, 2014
Docket Number: TC-MD 140276C

Pulliam v. Department of Revenue
Date: August 4, 2014
Docket Number: TC-MD 140279C

Theresa Calcagno Trust v. Multnomah County Assessor
Date: July 31, 2014
Docket Number: TC-MD 140155N

Buettner v. Department of Revenue, State of Oregon
Date: July 31, 2014
Docket Number: TC-MD 140292N

Parr v. Department of Revenue
Date: July 29, 2014
Docket Number: TC-MD 140170N

Vizcarra v. Department of Revenue
Date: July 29, 2014
Docket Number: TC-MD 140198N

Jackson v. Department of Revenue
Date: July 29, 2014
Docket Number: TC-MD 140295N

Perlmutter v. Department of Revenue
Date: July 28, 2014
Docket Number: TC-MD 140013D

Johnson v. Department of Revenue
Date: July 23, 2014
Docket Number: TC-MD 130552N

Winema Ranch, Inc. v. Klamath County Assessor
Date: July 23, 2014
Docket Number: TC-MD 140212C

Gorin v. Department of Revenue
Date: July 17, 2014
Docket Number: TC-MD 140042N

Amerson v. Yamhill County Assessor
Date: July 16, 2014
Docket Number: TC-MD 140036C

Newspace Center for Photography v. Multnomah County Assessor
Date: July 15, 2014
Docket Number: TC-MD 130545C

Mitchell v. Multnomah County Assessor
Date: July 15, 2014
Docket Number: TC-MD 140161C

Torguson v. Department of Revenue
Date: July 14, 2014
Docket Number: TC-MD 140280D

Carrato v. Multnomah County Assessor
Date: July 11, 2014
Docket Number: TC-MD 140061D

Fortin v. Department of Revenue
Date: July 11, 2014
Docket Number: TC-MD 140265N

Spoo v. Department of Revenue
Date: July 10, 2014
Docket Number: TC-MD 140255C

Jazrawi v. Clackamas County Assessor
Date: July 8, 2014
Docket Number: TC-MD 140234C

Nicolynn Properties, LLC v. Benton County Assessor
Date: July 7, 2014
Docket Number: TC-MD 130331C

Johnson v. Department of Revenue
Date: July 7, 2014
Docket Number: TC-MD 130552N

Chiles v. Multnomah County Assessor
Date: July 3, 2014
Docket Number: TC-MD 130384N

Robinson v. Department of Revenue
Date: June 30, 2014
Docket Number: TC-MD 140264N

Walton v. Department of Revenue
Date: June 24, 2014
Docket Number: TC-MD 130484C

Wright v. Department of Revenue
Date: June 23, 2014
Docket Number: TC-MD 130356D

Hein v. Department of Revenue
Date: June 23, 2014
Docket Number: TC-MD 130357D

Addington v. Department of Revenue
Date: June 20, 2014
Docket Number: TC-MD 130172N

Petticord v. Clackamas County Assessor
Date: June 19, 2014
Docket Number: TC-MD 130532D

Arellano v. Department of Revenue
Date: June 19, 2014
Docket Number: TC-MD 140217C

Rosas v. Department of Revenue
Date: June 16, 2014
Docket Number: TC-MD 130563N

Nicola v. Multnomah County Assessor
Date: June 10, 2014
Docket Number: TC-MD 140119C

Serafin v. Multnomah County Assessor
Date: June 9, 2014
Docket Number: TC-MD 140141D

Centennial Medical Group, Inc. v. Douglas County Assessor
Date: June 6, 2014
Docket Number: TC-MD 120697D

Centennial Medical Group, Inc. v. Douglas County Assessor
Date: June 6, 2014
Docket Number: TC-MD 120698D

Centennial Medical Group, Inc. v. Douglas County Assessor
Date: June 6, 2014
Docket Number: TC-MD 120748D

Centennial Medical Group, Inc. v. Douglas County Assessor
Date: June 6, 2014
Docket Number: TC-MD 120751D

Centennial Medical Group, Inc. v. Douglas County Assessor
Date: June 6, 2014
Docket Number: TC-MD 130169D

Callison v. Department of Revenue
Date: June 6, 2014
Docket Number: TC-MD 140034N

Blanchet House of Hospitality v. Multnomah County Assessor
Date: June 5, 2014
Docket Number: TC-MD 130503C

Evergreen Forms LLC v. Multnomah County Assessor
Date: June 3, 2014
Docket Number: TC-MD 130548C

Adams v. Department of Revenue
Date: June 3, 2014
Docket Number: TC-MD 140182C

Carver School v. Clackamas County Assessor
Date: June 2, 2014
Docket Number: TC-MD 130522N

Ochia v. Multnomah County Assessor
Date: June 2, 2014
Docket Number: TC-MD 140057N

Brakebush v. Department of Revenue
Date: June 2, 2014
Docket Number: TC-MD 140064D

Properties L. Banette v. Clackamas County Assessor
Date: May 30, 2014
Docket Number: TC-MD 130284D

Fobert v. Department of Revenue
Date: May 29, 2014
Docket Number: TC-MD 140031C

Langston v. Department of Revenue
Date: May 29, 2014
Docket Number: TC-MD 140066C

MDC Springfield LLC v. Lane County Assessor
Date: May 29, 2014
Docket Number: TC-MD 140104C

Hansen v. Department of Revenue
Date: May 27, 2014
Docket Number: TC-MD 130387D

Eichelberger v. Department of Revenue
Date: May 23, 2014
Docket Number: TC-MD 130431D

Rough & Ready Lumber LLC v. Department of Revenue
Date: May 19, 2014
Docket Number: TC-MD 140014N

Biss v. Department of Revenue
Date: May 15, 2014
Docket Number: TC-MD 130485C

Telfer v. Department of Revenue
Date: May 13, 2014
Docket Number: TC-MD 130478C

Ratcliff v. Jackson County Assessor
Date: May 13, 2014
Docket Number: TC-MD 140045C

Rent-A-Center Inc v. Department of Revenue
Date: May 12, 2014
Docket Number: TC-MD 111031D

Catland v. Yamhill County Assessor
Date: May 8, 2014
Docket Number: TC-MD 130407N

Schultz v. Department of Revenue
Date: May 6, 2014
Docket Number: TC-MD 140038C

Houha v. Multnomah County Assessor
Date: April 29, 2014
Docket Number: TC-MD 130560N

Ferrington v. Department of Revenue
Date: April 28, 2014
Docket Number: TC-MD 130349D

Mascord v. Department of Revenue
Date: April 8, 2014
Docket Number: TC-MD 140046D

Liggett v. Department of Revenue
Date: April 7, 2014
Docket Number: TC-MD 130378N

Withnell v. Department of Revenue
Date: April 7, 2014
Docket Number: TC-MD 130392C

McMillan v. Department of Revenue
Date: April 7, 2014
Docket Number: TC-MD 140021D

McIntire v. Department of Revenue
Date: April 4, 2014
Docket Number: TC-MD 130467C

Sunshine Dairy Foods Inc v. Multnomah County Assessor and Department of Revenue
Date: April 3, 2014
Docket Number: TC-MD 120868D

Sunshine Dairy Foods Inc v. Multnomah County Assessor and Department of Revenue
Date: April 3, 2014
Docket Number: TC-MD 120871D

Sunshine Dairy Foods Inc v. Multnomah County Assessor and Department of Revenue
Date: April 3, 2014
Docket Number: TC-MD 130164D

Cooke v. Department of Revenue
Date: April 3, 2014
Docket Number: TC-MD 130428D

Pershin v. Department of Revenue
Date: April 3, 2014
Docket Number: TC-MD 140033C

Eastgate Theatre Inc. v. Clackamas County Assessor
Date: March 31, 2014
Docket Number: TC-MD 130295C

Robert D. Walwyn and Carolyn J. Walwyn, Trustees under Trust Agreement dated June 6, 2007 v. Lane County Assessor
Date: March 27, 2014
Docket Number: TC-MD 130454N

Sanford v. Department of Revenue
Date: March 24, 2014
Docket Number: TC-MD 130077N

Maricka Thompson v. Department of Revenue
Date: March 21, 2014
Docket Number: TC-MD 130483D

Lang v. Department of Revenue
Date: March 18, 2014
Docket Number: TC-MD 140040D

Newberg Business Center, LLC v. Yamhill County Assessor
Date: March 17, 2014
Docket Number: TC-MD 130261N

Symantec Corporation v. Lane County Assessor
Date: March 17, 2014
Docket Number: TC-MD 130286N

Stuckart v. Department of Revenue
Date: March 17, 2014
Docket Number: TC-MD 130430C

Crawford v. Douglas County Assessor
Date: March 17, 2014
Docket Number: TC-MD 130462C

Fitzgerald v. Department of Revenue
Date: March 17, 2014
Docket Number: TC-MD 140030D

Serenity Lane, Inc. and Serenity Lane Health Services v. Douglas County Assessor
Date: March 13, 2014
Docket Number: TC-MD 120156D

Ramirez v. Department of Revenue
Date: March 11, 2014
Docket Number: TC-MD 130538C

Line of Style, Inc. v. Department of Revenue
Date: March 10, 2014
Docket Number: TC-MD 130527N

Mohtadi v. Department of Revenue
Date: March 4, 2014
Docket Number: TC-MD 130543C

James v. Multnomah County Assessor
Date: March 4, 2014
Docket Number: TC-MD 130561C

Bascue v. Marion County Assessor
Date: March 3, 2014
Docket Number: TC-MD 130434N

Shirley v. Department of Revenue
Date: March 3, 2014
Docket Number: TC-MD 130451D

Ulery v. Department of Revenue
Date: February 25, 2014
Docket Number: TC-MD 130520D

Valhalla Homes LLC v. Deschutes County Assessor
Date: February 25, 2014
Docket Number: TC-MD 140026C

Softtech, LLC v. Department of Revenue
Date: February 24, 2014
Docket Number: TC-MD 130082C

Merck v. Department of Revenue
Date: February 24, 2014
Docket Number: TC-MD 130358C

Multnomah University v. Multnomah County Assessor
Date: February 21, 2014
Docket Number: TC-MD 130521D

Watumull Properties Corp v. Clackamas County Assessor
Date: February 20, 2014
Docket Number: TC-MD 130314D

Sustainable Investments, LLC v. Marion County Assessor
Date: February 18, 2014
Docket Number: TC-MD 130313C

Hummel v. Union County Assessor
Date: February 18, 2014
Docket Number: TC-MD 130469N

Fleshler v. Department of Revenue
Date: February 18, 2014
Docket Number: TC-MD 130536D

Frazier v. Department of Revenue
Date: February 18, 2014
Docket Number: TC-MD 130571D

Sheldon v. Department of Revenue
Date: February 18, 2014
Docket Number: TC-MD 140012D

Williams v. Department of Revenue
Date: February 10, 2014
Docket Number: TC-MD 130420C

Hyman v. Department of Revenue
Date: February 10, 2014
Docket Number: TC-MD 130525C

Dorn v. Department of Revenue
Date: February 5, 2014
Docket Number: TC-MD 130488N

Thomas v. Multnomah County Assessor
Date: February 4, 2014
Docket Number: TC-MD 130362C

Kristi Halvorson and Steven Keppler v. Clackamas County Assessor
Date: January 31, 2014
Docket Number: TC-MD 130289D

Lowe's HIW Inc. v. Linn County Assessor
Date: January 30, 2014
Docket Number: TC-MD 130067C

Nelson v. Department of Revenue
Date: January 30, 2014
Docket Number: TC-MD 130366C

Brockamp v. Department of Revenue
Date: January 28, 2014
Docket Number: TC-MD 130369C

Rubio v. Department of Revenue
Date: January 27, 2014
Docket Number: TC-MD 130449N

Wihtol v. Multnomah County Assessor
Date: January 24, 2014
Docket Number: TC-MD 120762N

Carter v. Marion County Assessor
Date: January 24, 2014
Docket Number: TC-MD 130198C

Lincoln County Child Day Treatment v. Lincoln County Assessor
Date: January 24, 2014
Docket Number: TC-MD 130446C

Pittelli v. Washington County Assessor
Date: January 21, 2014
Docket Number: TC-MD 130146N

JCK Enterprises LLC v. Lane County Assessor
Date: January 21, 2014
Docket Number: TC-MD 130230N

Ortiz v. Department of Revenue
Date: January 14, 2014
Docket Number: TC-MD 130458D

New Beginnings Christian Center Inc v. Multnomah County Assessor
Date: January 13, 2014
Docket Number: TC-MD 130347D

Anderson v. Multnomah County Assessor
Date: January 7, 2014
Docket Number: TC-MD 130293N

Mackey v. Douglas County Assessor
Date: January 6, 2014
Docket Number: TC-MD 130348N

Bryan Hadley v. Department of Revenue, State of Oregon
Date: January 3, 2014
Docket Number: TC-MD 130492N

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