Magistrate Division

This page lists decisions issued by the Magistrate Division of the Oregon Tax Court since the last volume of the Oregon Tax Reports became available to the public. View older Tax Court decisions in the State of Oregon Law Library Digital Collection.

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Unpublished Decisions

2021

04/30/2021 (TC-MD 200306N) Lincoln Commons, LLC v. Marion County Assessor

04/19/2021 (TC-MD 200342G) Anfilofieff v. Dept. of Rev.

04/15/2021 (TC-MD 200145G) Lighthouse Mission Church Inc. v. Multnomah County Assessor

04/14/2021 (TC-MD 190031N) Chevron U. S. A. Inc. v. Dept. of Rev.

03/29/2021 (TC-MD 200282N) Olguin v. Dept. of Rev.

03/24/2021 (TC-MD 200146N) Snyder v. Multnomah County Assessor

03/17/2021 (TC-MD 200253N) Lauer v. Grant County Assessor

03/16/2021 (TC-MD 200391N) Errico v. Lincoln County Assessor

03/11/2021 (TC-MD 190246N) Kholin v. Dept. of Rev.

03/10/2021 (TC-MD 200296G) Endicott v. Dept. of Rev.

03/09/2021 (TC-MD 200147G) Linstrom v. Lincoln County Assessor

03/03/2021 (TC-MD 200095N) Swanek v. Lane County Assessor

02/09/2021 (TC-MD 190148R) Belding v. Dept. of Rev.

02/03/2021 (TC-MD 200253N) Lauer v. Grant County Assessor

01/25/2021 (TC-MD 200132N) Murray Family Trust v. Wasco County Assessor

01/21/2021 (TC-MD 200188N) Woody Family Properties, LLC v. Jackson County Assessor

01/13/2021 (TC-MD 190311G) Deer Hill, Inc. v. Washington County Assessor

01/05/2021 (TC-MD 200039G) Jimenez v. Dept. of Rev.

2020

12/24/2020 (TC-MD 200058N) Providence Junction Limited Partnership v. Wallowa County Assessor

12/23/2020 (TC-MD 200057G) Town Square Limited Partnership v. Union County Assessor

12/23/2020 (TC-MD 190283R) Bossard v. Dept. of Rev. (TC-MD 190283R) – Corrects 11/17/2020 Order

12/21/2020 (TC-MD 190373G) Zerba v. Dept. of Rev.

12/10/2020 (TC-MD 200284G) KAH Properties, LLC v. Coos County Assessor

12/08/2020 (TC-MD 200082N) Moncrief v. Curry County Assessor

12/01/2020 (TC-MD 200253N) Lauer v. Grant County Assessor

11/25/2020 (TC-MD 190346R) Brady v. Dept. of Rev.

11/23/2020 (TC-MD 200040N) Parsons v. Dept. of Rev.

11/17/2020 (TC-MD 190368R) Bossard v. Dept. of Rev. (TC-MD 190368R)

11/17/2020 (TC-MD 190283R) Bossard v. Dept. of Rev. (TC-MD 190283R)

10/23/2020 (TC-MD 200254G) Greenberg v. Multnomah County Assessor

10/23/2020 (TC-MD 200052N) Curry v. Umatilla County Assessor

10/20/2020 (TC-MD 190277R) Fernandez v. Dept. of Rev.

09/30/2020 (TC-MD 160268N) Picker v. Dept. of Rev.

09/16/2020 (TC-MD 200046N) Mangat v. Dept. of Rev.

09/16/2020 (TC-MD 190107G) King v. Columbia County Assessor

09/03/2020 (TC-MD 190366N) Rainbow Youth Golf Ed. Prog. v. Klamath Cty. Assessor

08/12/2020 (TC-MD 190312N) Dotson v. Dept. of Rev.

07/30/2020 (TC-MD 190304N) Oss v. Dept. of Rev.

07/27/2020 (TC-MD 190386N) Dabreo v. Deschutes County Assessor

07/23/2020 (TC-MD 190336N) Crossridge Church v. Washington County Assessor

07/15/2020 (TC-MD 190254G) McElfresh v. Dept. of Rev.

06/12/2020 (TC-MD 190250R) Kromhout v. Dept. of Rev.

06/12/2020 (TC-MD 190105N) Greenberg v. Multnomah County Assessor

05/28/2020 (TC-MD 190108N) Nardi v. Multnomah County Assessor

05/27/2020 (TC-MD 190300N) Ecobank, LLC v. Lane County Assessor

05/13/2020 (TC-MD 190268R) Avila v. Dept. of Rev.

05/11/2020 (TC-MD 190256R) St. John v. Dept. of Rev.

05/11/2020 (TC-MD 190061R) Emami v. Lincoln County Assessor

04/30/2020 (TC-MD 190363N) Rivera v. Dept. of Rev.

04/29/2020 (TC-MD 190059G) Lee v. Hood River County Assessor

04/28/2020 (TC-MD 190141N) Berlant v. Clatsop County Assessor

04/22/2020 (TC-MD 170364N) ABC Inc. v. Dept. of Rev.

04/10/2020 (TC-MD 190273N) Miller v. Deschutes County Assessor

04/08/2020 (TC-MD 190099G) Davis v. Dept. of Rev.

04/07/2020 (TC-MD 190032R) Garcia v. Dept. of Rev. (Correction to 03/03/2020 decision)

03/26/2020 (TC-MD 190264N) Pauly v. Dept. of Rev.

03/13/2020 (TC-MD 180340G) Day v. Dept. of Rev.

03/10/2020 (TC-MD 190022G) Tonkin-Zoucha v. Dept. of Rev.

03/03/2020 (TC-MD 190032R) Garcia v. Dept. of Rev.

02/28/2020 (TC-MD 180065N) Alaska Airlines, Inc. v. Dept. of Rev.

02/27/2020 (TC-MD 180370G) Bradfute v. Dept. of Rev.

02/25/2020 (TC-MD 190121R) Wakefield v. Dept. of Rev.

02/19/2020 (TC-MD 190252N) Vepsalainen v. Dept. of Rev.

02/14/2020 (TC-MD 190129N) Vista Village MHP, LLC v. Umatilla County Assessor

01/28/2020 (TC-MD190227G) Enderich v. Dept. of Rev.

01/27/2020 (TC-MD 180385G) Barathi v. Dept. of Rev.

01/24/2020 (TC-MD 180097R) Macy's Dept. Stores, Inc. v. Lane County Assessor

01/21/2020 (TC-MD 180139G) Macy's Dept. Stores, Inc. v. Clackamas County Assessor

01/21/2020 (TC-MD 180138G) Macy's Dept. Stores, Inc. v. Clackamas County Assessor

01/16/2020 (TC-MD 190106R) Murray v. Wasco County Assessor

01/14/2020 (TC-MD 180324N) Olson v. Dept. of Rev.

2019

12/20/2019 (TC-MD 170035G) Hillenga v. Dept. of Rev.
12/13/2019 (TC-MD 180405R) Bradshaw v. Dept. of Rev.
12/06/2019 (TC-MD 190066N) Tumalo Wildlife Set Aside Parcel, LLC v. Deschutes County Assessor
11/22/2019 (TC-MD 180334N) Shadbolt v. Dept. of Rev.
11/22/2019 (TC-MD 170356R) Lydon v. Dept. of Rev.
11/15/2019 (TC-MD 190295R) Jackson Dept. of Rev.
11/15/2019 (TC-MD 180399R) Biege v. Dept. of Rev.
11/12/2019 (TC-MD 190216N) Colin v. Dept. of Rev.
10/14/2019 (TC-MD 190060N) Morrison v. Dept. of Rev.
10/01/2019 (TC-MD 190081N) Lewallen v. Deschutes County Assessor
09/30/2019 (TC-MD 190134G) 4310 Building LLC v. Multnomah County Assessor
09/26/2019 (TC-MD 190010G) Hanson v. Dept. of Rev.
08/14/2019 (TC-MD 180391G) Evans v. Dept. of Rev.
08/05/2019 (TC-MD 190077G) Huynh v Multnomah County Assessor
08/05/2019 (TC-MD 190050G) Fransen v. Dept. of Rev.
07/30/2019 (TC-MD 190124R) Eaton v. Multnomah County Assessor
07/30/2019 (TC-MD 190039R) Ruden v. Dept. of Rev.
07/29/2019 (TC-MD 180290N) Winn v. Dept. of Rev.
07/26/2019 (TC-MD 180118R) Mughal v. Multnomah County Assessor
07/23/2019 (TC-MD 190226N) Kloenne v. Dept. of Rev.
07/22/2019 (TC-MD 180080G) Rankin v. Multnomah County Assessor
07/19/2019 (TC-MD 180362R) Larios v. Dept. of Rev.
07/10/2019 (TC-MD 180360G) Kobrowski v. Dept. of Rev.
07/10/2019 (TC-MD 180241R) River Vale Lmited Partnership v. Deschutes County Assessor
06/25/2019 (TC-MD 180351G) Cruz v. Dept. of Rev.
06/21/2019 (TC-MD 180258N) Avakian v. Dept. of Rev.
06/05/2019 (TC-MD 180305G) Benz v. Dept. of Rev.
05/21/2019 (TC-MD 180234N) Simpson v. Benton County Assessor
05/08/2019 (TC-MD 180296G) C. Dobson v. Josephine County Assessor
05/08/2019 (TC-MD 180295G) P. Dobson v. Josephine County Assessor
05/02/2019 (TC-MD 180091R) Niemela v. Dept. of Rev.
04/22/2019 (TC-MD 180243N) Almodovar v. Dept. of Rev.
04/17/2019 (TC-MD 180326R) Lapato v. Dept. of Rev.
04/10/2019 (TC-MD 180167N) Hutsenpiller v. Dept. of Rev.
04/08/2019 (TC-MD 190033R) Willson v. Dept. of Rev.
04/08/2019 (TC-MD 180158R) Covington v. Multnomah County Assessor
04/02/2019 (TC-MD 180110G) Taylor v. Multnomah County Assessor
03/19/2019 (TC-MD 180319N) Briesmeister v. Dept. of Rev.
03/19/2019 (TC-MD 180263R) Anderson v. Yamhill County Assessor
03/15/2019 (TC-MD 180377N) Stompbox Music Co. v. Washington County Assessor
03/15/2019 (TC-MD 180101G) Hager v. Washington County Assessor
03/08/2019 (TC-MD 180103R) Cascade Enforcement Agency v. Dept. of Rev.
03/05/2019 (TC-MD 180398N) Arroyo v. Douglas County Assessor
02/26/2019 (TC-MD 170251G) Santa Fe Natural Tobacco Co. v. Dept. of Rev.
02/20/2019 (TC-MD 160330R) Froyd v. Dept. of Rev.
02/20/2019 (TC-MD 160319R) Orth v. Dept. of Rev.
02/20/2019 (TC-MD 160316R) Gregg v. Dept. of Rev.
02/20/2019 (TC-MD 160179N) Froyd v. Dept. of Rev.
02/14/2019 (TC-MD 190018R) Aytes v. Dept. of Rev.
02/14/2019 (TC-MD 180307R) Starner v. Clackamas County Assessor
02/13/2019 (TC-MD 160387G) Reece v. Dept. of Rev.
02/12/2019 (TC-MD 180074N) Drentlaw v. Dept. of Rev.
02/08/2019 (TC-MD 180106R) Mid-Willamette Valley Community Action Agency v. Marion County Assessor
02/05/2019 (TC-MD 180344R) Alfaro-Barrera v. Dept. of Rev.
02/05/2019 (TC-MD 180310N) Helms v. Dept. of Rev.
02/05/2019 (TC-MD 180309N) SCH, Inc. v. Dept. of Rev.
02/05/2019 (TC-MD 180256R) Martinson v. Dept. of Rev.
01/30/2019 (TC-MD 180293N) Marquez v. Dept. of Rev.
01/29/2019 (TC-MD 180027R) City of Brookings v. Curry County Assessor
01/28/2019 (TC-MD 180348G) Vovou v. Hood River County Assessor
01/25/2019 (TC-MD 180330G) Wright v. Dept. of Rev.
01/18/2019 (TC-MD 180242G) Kaur v. Clackamas County Assessor
01/08/2019 (TC-MD 180388G) Beeck v. Dept. of Rev.
01/08/2019 (TC-MD 180361N) Edwards v. Dept. of Rev.
01/08/2019 (TC-MD 180306N) Kenagy v. Dept. of Rev.
01/08/2019 (TC-MD 180102N) Classic American Homes v. Washington County Assessor
01/02/2019 (TC-MD 180191G) Hill v. Dept. of Rev.

2018

12/27/2018 (TC-MD 180335R) Rimer v. Dept. of Rev.
12/18/2018 (TC-MD 180054R) Ivelia v. Dept. of Rev.
12/13/2018 (TC-MD 180336G) Chapman v. Dept. of Rev.
12/12/2018 (TC-MD 180333G) Petrich General Store v. Dept. of Rev.
12/07/2018 (TC-MD 180143N) Int'l Leadership Academy v. Clackamas County Assessor
11/27/2018 (TC-MD 180224G) Emmert v. Multnomah County Assessor
11/27/2018 (TC-MD 170319G) Locavore v. Deschutes County Assessor
11/19/2018 (TC-MD 180262R) Darbar v. Multnomah County Assessor
11/16/2018 (TC-MD 180084N) Linstrom v. Lincoln County Assessor
11/14/2018 (TC-MD 170315R) O'Connor v. Dept. of Rev.
11/13/2018 (TC-MD 180316N) Klassen v. Dept. of Rev.
11/06/2018 (TC-MD 180047R) Hayes v. Dept. of Rev.
10/30/2018 (TC-MD 180273G) Merritt v. Benton County Assessor
10/24/2018 (TC-MD 180284N) Kottkamp v. Deschutes County Assessor
10/24/2018 (TC-MD 180251G) Rayburn v. Dept. of Rev.
10/19/2018 (TC-MD 180249N) Belmont Auto Service v. Dept. of Rev.
10/17/2018 (TC-MD 180260G) Maletis v. Multnomah County Assessor
10/16/2018 (TC-MD 180275R) Fisher v. Dept. of Rev.
10/16/2018 (TC-MD 170365R) Marek v. Dept. of Rev.
10/10/2018 (TC-MD 180154G) Danielson v. Dept. of Rev.
10/09/2018 (TC-MD 180198N) Beck v. Dept. of Rev.
10/09/2018 (TC-MD 170296R) Carson v. Dept. of Rev.
10/08/2018 (TC-MD 180157G) Martin v. Clackamas County Assessor
10/01/2018 (TC-MD 180292G) Tyler Fuqua Creations v. Dept. of Rev.
10/01/2018 (TC-MD 180276G) Tate v. Clatsop County Assessor
09/25/2018 (TC-MD 180076G) St. Vincent de Paul Society v. Lane County Assessor
09/25/2018 (TC-MD 180237N) Syrios v. Lane County Assessor
09/25/2018 (TC-MD 180252N) Caughlin v. Dept. of Rev.
09/25/2018 (TC-MD 170280R) Khalaf v. Dept. of Rev.
09/25/2018 (TC-MD 180053N) Roy v. Dept. of Rev.
09/25/2018 (TC-MD 180238N) Syrios v. Lane County Assessor
09/24/2018 (TC-MD 180239G) Howell v. Dept. of Rev.
09/18/2018 (TC-MD 180111N) Wall v. Multnomah County Assessor
09/18/2018 (TC-MD 170277R) Pearce v. Josephine County Assessor
09/12/2018 (TC-MD 180212G) Adams v. Dept. of Rev.
09/07/2018 (TC-MD 180156N) Holahan v. Multnomah County Assessor
09/07/2018 (TC-MD 180144N) Edwards v. Multomah County Assessor
09/07/2018 (TC-MD 170391R) MacMillan v. Yamhill County Assessor
09/07/2018 (TC-MD 170335G) Benton Habitat For Humanity v. Benton County Assessor
09/05/2018 (TC-MD 180280G) Dar Makkah Assn. v. Multnomah County Assessor
08/31/2018 (TC-MD 180240N) Reynolds v. Dept. of Rev.
08/30/2018 (TC-MD 180187R) Mees v. Wasco County Assessor
08/28/2018 (TC-MD 180190R) Allen Properties v. Clackamas County Assessor
08/24/2018 (TC-MD 180196R) Emmert v. Clackamas County Assessor
08/23/2018 (TC-MD 180050N) Ren v. Dept. of Rev.
08/17/2018 (TC-MD 180062N) Johnson v. Dept. of Rev.
08/15/2018 (TC-MD 180169R) El Mansy v. Multnomah County Assessor
08/14/2018 (TC-MD 180115R) Murray v. Wasco County Assessor
08/13/2018 (TC-MD 180279N) Feely v. Dept. of Rev.
08/13/2018 (TC-MD 180093N) Paradigm Bend LLC v. Deschutes County Assessor
08/06/2018 (TC-MD 180165R) Hamm v. Dept. of Rev.
08/06/2018 (TC-MD 170396G) Routledge v. Dept. of Rev.
08/06/2018 (TC-MD 170154R) Head v. Lane County Assessor
08/03/2018 (TC-MD 180168R) Routledge v. Dept. of Rev.
07/31/2018 (TC-MD 170205G) Sedgewick v. Dept. of Rev.
07/31/2018 (TC-MD 170126N) Commons at Cedar Mill v. Washington County Assessor
07/31/2018 (TC-MD 180150R) 82nd Development LLC v. Multnomah County Assessor
07/31/2018 (TC-MD 180147N) Do v. Dept. of Rev.
07/31/2018 (TC-MD 180079R) Salisbury v. Deschutes County Assessor
07/26/2018 (TC-MD 180125G) Curti v. Josephine County Assessor
07/19/2018 (TC-MD 180126N) Payne Construction Inc. v. Multnomah County Assessor
07/16/2018 (TC-MD 170207R) Wynne v. Marion County Assessor
07/12/2018 (TC-MD 170389G) Hoggard v. Clackamas County Assessor
07/11/2018 (TC-MD 180222N) Das v. Dept. of Rev.
07/11/2018 (TC-MD 180060R) Todd v. Dept. of Rev.
07/10/2018 (TC-MD 180185G) 309 SW 6th Ave. Property LLC v. Multnomah County Assessor
07/05/2018 (TC-MD 180089G) Jarmin v. Dept. of Rev.
07/03/2018 (TC-MD 180088R) Nelson v. Dept. of Rev.
06/28/2018 (TC-MD 180113G) Chevron U.S.A. Inc. v. Dept. of Rev.
06/26/2018 (TC-MD 170236R) Gordon v. Dept. of Rev.
06/22/2018 (TC-MD 180077N) Allender v. Dept. of Rev.
06/12/2018 (TC-MD 180026N) Solopower Inc. v. Multnomah County Assessor
06/01/2018 (TC-MD 180107R) Hughes v. Tillamook County Assessor
06/01/2018 (TC-MD 170058R) Tjaden v. Dept. of Rev.
05/18/2018 (TC-MD 170400N) Houston v. Dept. of Rev.
05/15/2018 (TC-MD 170340R) Vandermolen v. Crook County Assessor
05/15/2018 (TC-MD 170332R) Jan Robert Nielsen v. Crook County Assessor
05/15/2018 (TC-MD 170331R) Paul Nielsen Family LTD Partnership v. Crook County Assessor
05/15/2018 (TC-MD 170330N) Larry Manuel v. Crook County Assessor
05/15/2018 (TC-MD 170329G) Spann Family 2007 Rev Trust v. Crook County Assessor
05/15/2018 (TC-MD 170327N) UYB Ranch LLC v. Crook County Assessor
05/15/2018 (TC-MD 170324R) Wilsey-Magers v. Crook County Assessor
05/15/2018 (TC-MD 170322G) McElroy v. Crook County Assessor
05/15/2018 (TC-MD 170318R) Serendipity Associates LLC v. Crook County Assessor
05/15/2018 (TC-MD 170316G) Storey v. Crook County Assessor
05/08/2018 (TC-MD 180048G) St. Vincent de Paul Society of Lane County, Inc. v. Lane County Assessor
05/07/2018 (TC-MD 170387N) Luke-Dorf v. Washington County Assessor
05/07/2018 (TC-MD 170386N) Luke-Dorf v. Washington County Assessor
04/24/2018 (TC-MD 180059N) Baum v. Dept. of Rev.
04/24/2018 (TC-MD 170375R) Hughes v. Tillamook County Assessor
04/13/2018 (TC-MD 170352R) Thomas v. Dept. of Rev.
04/13/2018 (TC-MD 160375G) Ooma v. Dept. of Rev.
04/10/2018 (TC-MD 170264G) Peterson v. Dept. of Rev.
04/10/2018 (TC-MD 170263G) Lamka v. Dept. of Rev.
04/06/2018 (TC-MD 170320N) Telesmart v. Dept. of Rev.
04/03/2018 (TC-MD 170231N) Infinity Financial v. Dept. of Rev.
03/30/2018 (TC-MD 170368N) Ing v. Dept. of Rev.
03/30/2018 (TC-MD 170109R) Schechtel v. Klamath County Assessor
03/29/2018 (TC-MD 180019G) Byloos v. Multnomah County Assessor
03/27/2018 (TC-MD 170266G) O State 25th, LLC v. Benton County Assessor
03/27/2018 (TC-MD 160081N) Feola v. Dept. of Rev.
03/26/2018 (TC-MD 170246N) Rupea v. Dept. of Rev.
03/23/2018 (TC-MD 170159N) Bay Area Athletic Club v. Coos County Assessor
03/20/2018 (TC-MD 170376G) Haksar v. Dept. of Rev.
03/20/2018 (TC-MD 170117N) Bence Living Trust v. Washington County Assessor
03/20/2018 (TC-MD 160389R) Farmers Direct, Inc. v. Yamhill County Assessor
03/16/2018 (TC-MD 170304N) Sentinel Field Services, Inc. v. Dept. of Rev.
03/16/2018 (TC-MD 160377R) Howard v. Dept. of Rev.
03/13/2018 (TC-MD 180035G) Koplin v. Dept. of Rev.
03/13/2018 (TC-MD 170224G) Truett v. Dept. of Rev.
03/13/2018 (TC-MD 170163R) Shepard v. Clatsop County Assessor
03/13/2018 (TC-MD 170044G) Bert Brundige, LLC v. Douglas County Assessor and Dept. of Rev.

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