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Unpublished Decisions/Decisions Awaiting Publication

2024

10/24/2024 (TC-MD 230362R) First Immanuel Evangelical Lutheran Church v. Multnomah County Assessor
10/15/2024 (TC-MD 230445G) Spears v. Dept. of Rev.
10/03/2024 (TC-MD 240038G) Oakway Golf, Inc. v. Lane County Assessor
09/24/2024 (TC-MD 230349N) Haney v. Marion County Assessor
09/18/2024 (TC-MD 230234R) Murphy v. Dept. of Rev.
09/16/2024 (TC-MD 240450G) Hefflinger v. Dept. of Rev.
09/10/2024 (TC-MD 230441G) Averett v. Dept. of Rev.
09/09/2024 (TC-MD 240192G) Anzellotti v. Deschutes County Assessor
09/06/2024 (TC-MD 240418N) Broken Trail LLC v. Deschutes County Assessor
09/06/2024 (TC-MD 240033G) Stamm v. Dept. of Rev.
09/05/2024 (TC-MD 230459N) Hopson v. Douglas County Assessor
08/19/2024 (TC-MD 230454R) Antonick v. Dept. of Rev.
08/01/2024 (TC-MD 230404R) Cheremnov v. Dept. of Rev.
07/29/2024 (TC-MD 230472N) Fisher v. Dept. of Rev.
07/25/2024 (TC-MD 240109N) Vasquez v. Washington County Assessor
07/24/2024 (TC-MD 210339N) Moore v. Jackson County Assessor
07/15/2024 (TC-MD 220447G) Reutov v. Dept. of Rev.
06/25/2024 (TC-MD 230418N) Hanke v. Dept. of Rev.
06/21/2024 (TC-MD 210115R) Lowe’s HIW, Inc. v. Marion County Assessor
06/17/2024 (TC-MD 220403R) Heard Farm Inc. v. Douglas County Assessor
06/11/2024 (TC-MD 230442N) Constantino v. Jackson County Assessor
05/09/2024 (TC-MD 230056N) Susbauer Road LLC v. Washington County Assessor
05/07/2024 (TC-MD 230057R) Hill v. Linn County Assessor
05/06/2024 (TC-MD 220366R) Maria Mitchell v. Clatsop County Assessor
04/26/2024 (TC-MD 230459N) Hopson v. Douglas County Assessor
04/23/2024 (TC-MD 220188R) Lowes v. Yamhill County Assessor (220188R)
04/23/2024 (TC-MD 210217G) Lowes v. Yamhill County Assessor (210217G)
04/05/2024 (TC-MD 230087N) Curti v. Josephine County Assessor
04/01/2024 (TC-MD 230044N) Richter v. Deschutes County Assessor
03/28/2024 (TC-MD 220292N) CCP Crestview 1505 LLC v. Multnomah County Assessor
03/26/2024 (TC-MD 220378R) McKie v. Dept. of Rev.
03/22/2024 (TC-MD 200110R) Key Dev. & Asset Management v. Hood River County Assessor
03/25/2024 (TC-MD 230462N) Bowers v. Dept. of Rev.
03/15/2024 (TC-MD 230044N) Richter v. Deschutes County Assessor
03/13/2024 (TC-MD 230427N) Skatechurch, Inc. v. Multnomah County Assessor
03/07/2024 (TC-MD 230134N) Mednansky v. Curry County Assessor
03/06/2024 (TC-MD 230312N) Hefflinger v. Dept. of Rev.
02/23/2024 (TC-MD 220354R) Desjardin v. Dept. of Rev.
02/06/2024 (TC-MD 220060G) Jiang v. Dept. of Rev.
02/02/2024 (TC-MD 220410R) Jensen v. Dept. of Rev.
02/01/2024 (TC-MD 230373N) Schytz v. Yamhill County Assessor
01/09/2024 (TC-MD 230007G) Liberty Spine & Pain Center, PC v. Marion County Assessor
01/09/2024 (TC-MD 220388G) Crewse v. Dept. of Rev.
01/09/2024 (TC-MD 220461G) Filippone v. Dept. of Rev.

2023

12/29/2023 (TC-MD 230062N) Schiedler v. Lincoln County Assessor
12/29/2023 (TC-MD 220475R) Piedra v. Dept. of Rev.
12/27/2023 (TC-MD 230005N) Ferment Brewing Co. v. Hood River County Assessor
12/27/2023 (TC-MD 220020N) Ferment Brewing Co. v. Hood River County Assessor
12/22/2023 (TC-MD 210135G) Albertsons Cos. v. Clackamas County Assessor
12/11/2023 (TC-MD 230110N) Nichols v. Curry County Assessor
12/06/2023 (TC-MD 230458N) Davis v. Dept. of Rev.
11/30/2023 (TC-MD 230356R) RREF III-P Fremont Place LLC v. Multnomah County Assessor
11/29/2023 (TC-MD 230345G) Mitev v. Dept. of Rev.
11/29/2023 (TC-MD 220354R) Desjardins v. Dept. of Rev.
11/17/2023 (TC-MD 230078R) Cramer v. Harney County Assessor
10/12/2023 (TC-MD 210216R) Lowe's Home Improvement, Inc. v. Multnomah County Assessor
10/10/2023 (TC-MD 230275G) URG OPB 17th Avenue LLC v. Multnomah County Assessor
10/03/2023 (TC-MD 230025G) McKean v. Dept. of Rev.
09/27/2023 (TC-MD 210393R) DenHerder v. Dept. of Rev.
09/27/2023 (TC-MD 190361R) Davidson v. Dept. of Rev.
09/25/2023 (TC-MD 230133G) Gallo-Hadley v. Jackson County Assessor
09/21/2023 (TC-MD 230064G) Cramers Grinding & Tooling v. Dept. of Rev.
09/13/2023 (TC-MD 220072N) Aragones v. Multnomah County Assessor
09/07/2023 (TC-MD 230056N) Susbauer Road LLC v. Washington County Assessor
08/17/2023 (TC-MD 220406R) Hause v. Josephine County Assessor
05/17/2023 (TC-MD 190031N) Chevron U.S.A. Inc. v. Dept. of Rev.
05/17/2023 (TC-MD 220471N) St. Clair v. Curry County Assessor
04/20/2023 (TC-MD 200380N) Pacific Ethanol Columbia, LLC v. Morrow County Assessor
05/02/2023 (TC-MD 220086R) Linstrom v. Lincoln County Assessor – Corrects 04/10/2023 Decision
04/26/2023 (TC-MD 220326R) Sagara v. Dept. of Rev.
04/11/2023 (TC-MD 230036R) Brumbaugh v. Dept. of Rev.
04/10/2023 (TC-MD 220086R) Linstrom v. Lincoln County Assessor
04/03/2023 (TC-MD 210345N) Maillard v. Dept. of Rev.
03/30/2023 (TC-MD 210333R) Moore v. Dept. of Rev. (TC-MD 210333R)
03/30/2023 (TC-MD 210332R) Westside Lumber, Inc. v. Dept. of Rev.
03/30/2023 (TC-MD 210331R) Moore v. Dept. of Rev. (TC-MD 210331R)
03/24/2023 (TC-MD 220428N) Verdonk v. Clackamas County Assessor
03/14/2023 (TC-MD 220488R) Kjornes v. Columbia County Assessor
03/14/2023 (TC-MD 220022G) Okon v. Dept. of Rev.
03/08/2023 (TC-MD 220439R) 3D Logics, LLC v. Washington County Assessor
02/16/2023 (TC-MD 220093G) Kiersky v. Deschutes County Assessor
02/15/2023 (TC-MD 210064R) Henle v. Clackamas County Assessor
01/11/2023 (TC-MD 210180R) BDC/Bend SPE, LLC v. Deschutes County Assessor

2022

12/28/2022 (TC-MD 210089N) Swanek v. Lane County Assessor
12/20/2022 (TC-MD 210295R) Lowery v. Dept. of Rev.
12/20/2022 (TC-MD 220384R) Lee v. Douglas County Tax Collector – Corrects 11/22/2022 Order
12/19/2022 (TC-MD 220032G) Hansen v. Morrow County Assessor
12/05/2022 (TC-MD 210323R) Eichorn v. Yamhill County Assessor
11/29/2022 (TC-MD 210265G) Lessey v. Dept. of Rev.
11/22/2022 (TC-MD 220384R) Lee v. Douglas County Tax Collector
11/22/2022 (TC-MD 220152R) Nichols v. Curry County Assessor
11/18/2022 (TC-MD 220160N) Cerney v. Dept. of Rev.
11/15/2022 (TC-MD 220307N) Russell Fellows Properties, LLC v. Multnomah County Assessor
09/30/2022 (TC-MD 210323R) Eichorn v. Yamhill County Assessor
09/29/2022 (TC-MD 210208G) Williams v. Dept. of Rev.
09/27/2022 (TC-MD 210413N) Curtis v. Dept. of Rev.
09/15/2022 (TC-MD 220020N) Ferment Brewing Co. v. Hood River County Assessor
09/08/2022 (TC-MD 210365G) Sherman v. Dept. of Rev.
08/31/2022 (TC-MD 210019R) Gould v. Dept. of Rev.
08/30/2022 (TC-MD 220158R) Woodland v. Dept. of Rev.
08/29/2022 (TC-MD 210326G) Avakian v. Dept. of Rev.
08/26/2022 (TC-MD 210402R) House v. Dept. of Rev.
08/23/2022 (TC-MD 220154N) 4310 Building LLC v. Multnomah County Assessor
08/17/2022 (TC-MD 210392N) Gua v. Dept. of Rev.
08/17/2022 (TC-MD 170037R) NBCUniversal, Inc. v. Dept. of Rev.
08/12/2022 (TC-MD 210218N) Hoxie v. Clatsop County Assessor
06/30/2022 (TC-MD 210327N) King v. Columbia County Assessor
05/31/2022 (TC-MD 210385G) Bates v. Dept. of Rev.
05/23/2022 (TC-MD 210398N) Cleary v. Dept. of Rev.
05/09/2022 (TC-MD 210226G) Lindquist Holdings LLC v. Yamhill County Assessor
05/05/2022 (TC-MD 210086R) Bible Believers Baptist Church of Hillsboro v. Washington County Assessor
05/04/2022 (TC-MD 200410N) Edgeconnex, Inc. v. Washington County Assessor
04/25/2022 (TC-MD 210259G) McCool v. Dept. of Rev.
04/20/2022 (TC-MD 200092R) McGrath's Public Fish House v. Marion County Assessor
04/12/2022 (TC-MD 200292N) Helms Deep, LLC v. Multnomah County Assessor
04/07/2022 (TC-MD 210354N) Godard v. Dept. of Rev.
03/28/2022 (TC-MD 200019G) Vesta Corp. v. Dept. of Rev.
03/23/2022 (TC-MD 210355R) Woodland v. Dept. of Rev.
03/17/2022 (TC-MD 210293N) Zmation, Inc. v. Dept. of Rev.
03/10/2022 (TC-MD 210076N) Shevtsov v. Clackamas County Assesor
03/10/2022 (TC-MD 200126G) Harder v. Deschutes County Assessor
02/15/2022 (TC-MD 210097N) Dunne-Bjornsen v. Douglas County Assessor
02/03/2022 (TC-MD 210115R) Lowe's HIW, Inc. v. Marion County Assessor
02/02/2022 (TC-MD 210002G) White Oak River Inc. v. Washington County Assessor
01/31/2022 (TC-MD 200126G) Harder v. Deschutes County Assessor
01/24/2022 (TC-MD 200339G) Mack v. Dept. of Rev.
01/13/2022 (TC-MD 210028R) Hilvas Trust & Net Charge Corp. v. Marion County Assessor
01/12/2022 (TC-MD 210079N) Shevtsov v. Multnomah County Assessor
01/12/2022 (TC-MD 210078N) Shevtsov v. Multnomah County Assessor
01/11/2022 (TC-MD 210022R) Kusuma v. Washington County Assessor

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