Decision rendered September 23, 2015. HENRY C. BREITHAUPT , Judge . I. INTRODUCTION This property tax case presents the question of the real market value (RMV) of a condominium unit located in Portland, Oregon. The tax years at issue are 2011-12 and 2012-13. II. FACTS The subject property is a condominium unit located in the Fountain Plaza Condominium project (the Project) in the KOIN tower (the Tower) in downtown Portland. The first 19 floors of the Tower are used as retail and office...
Decision for Defendants rendered June 16, 2015. HENRY C. BREITHAUPT , Judge . I. INTRODUCTION This matter is before the court on the second amended complaint (Complaint) of Plaintiffs (taxpayers). Taxpayers seek a declaration that property tax revenues raised to fund the commitments of Defendant Portland Development Commission (PDC) under an Agreement for Disposition and Development of Property (the D&D Agreement) between Portland State University (PSU) and PDC must be characterized as...
Decision rendered May 6, 2015. HENRY C. BREITHAUPT , Judge . This matter is before the court after briefing by the parties and a hearing on the scope of proceedings following the decision and appellate judgment of the Oregon Supreme Court. A. Scope of Remand The court decided at the hearing that the position of the Department of Revenue (the department) was without merit as to the scope of remand. That position was that with the exception of taxpayer's claim as to Measure 50, all other...
Decision for Defendant rendered April 1, 2015. HENRY C. BREITHAUPT , Judge . This matter is before the court on the motion of Defendant (the department) to dismiss the complaint of Plaintiffs (taxpayers). Neither party has requested a hearing on the motion pursuant to Tax Court Rule (TCR) 14 F(1). The complaint in this Corporation Excise Tax case seeks a declaratory judgment that they are protected from taxation by the state of Oregon by reason of a federal statute and provisions of the...
Decision for Plaintiff rendered September 23, 2013. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is before the court on cross-motions for summary judgment. II. FACTS The relevant stipulated facts are that Plaintiff (taxpayer) was a resident of Oregon for all twelve months of 2008 and 2009. Taxpayer timely filed for an extension of time, until October 15, 2009, within which to file his 2008 Oregon personal income tax return. However taxpayer did not file his 2008 return until...
Decision for Defendant rendered September 11, 2013. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is before the court on a second set of cross-motions for summary judgment. Oral argument on this matter was held June 25, 2013. Plaintiffs' motion to allow submission of post-hearing statements was denied. II. FACTS Plaintiffs (taxpayers) are municipal corporations created under the law of the State of Washington and generally operating within Washington. Each of the taxpayers...
Decision for Plaintiffs rendered August 30, 2013. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This case comes before the court for decision following a trial in the Regular Division. Plaintiffs Serenity Lane, Inc. and Serenity Lane Health Services (Serenity) appealed from the disqualification, by Defendant Lane County Assessor (the county), of taxpayer's status as charitable institutions exempt from ad valorem property tax for the 2010-11 tax year. 1 Serenity argues that they are...
Decision rendered August 30, 2013. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This property tax valuation case is before the court after a trial and post-trial briefing by the parties. The year at issue is the tax year 2009-10. II. FACTS The subject property is an approximately 1 million square foot grocery distribution warehouse and related facilities and land located in Woodburn, Oregon, just west of the Interstate 5 freeway on an irregularly shaped land area of approximately 80...
Decision for Plaintiff rendered May 15, 2013. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is before the court after trial and post-trial briefing. The tax years at issue are 2008-09, 2009-10, and 2010-11. The parties have no disagreement as to land value or machinery and equipment (M&E), but are significantly separated on their views of the real market value (RMV) of the buildings and structures located at a site in Corvallis, Oregon. With regard to that issue the court has...
Decision rendered March 4, 2013. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This property tax case is before the court after trial. The tax year is 2008-09. The property involved in the case comprises 36 townhome lots, and two larger undivided lots, all on the Oregon coast just north of the town of Neskowin. In the Magistrate Division a decision was entered in favor of Defendant (taxpayer). Plaintiffs (collectively referred to as the department) have appealed from the decision of the...
Decision for Plaintiff rendered January 28, 2013. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is before the court on cross-motions for summary judgment. The factual record is comprised of a Stipulation of Facts and other submissions by the parties. II. FACTS The basic facts are that Plaintiff (taxpayer) is in the business of providing video and audio programming to customers. This is accomplished in three phases: (a) content licensing; (b) package assembly; and (c) signal...
Decision for Defendants rendered February 14, 2012. HENRY C. BREITHAUPT, Judge. This matter is before the court on cross-motions for partial summary judgment. Throughout this order, real market value is referred to as "RMV," maximum assessed value is referred to as "MAV," and assessed value is referred to as "AV." References to "CPR" are references to the so-called "changed property ratio" — the ratio described in, for example, ORS 308.153(1)(b). Any reference to "the Mill" is a reference...
Decision for Defendant rendered December 27, 2011. HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This case is before the court on cross-motions for partial summary judgment. The parties have filed a partial stipulation of facts, the provisions of which are set forth below. II. FACTS Plaintiffs (taxpayers) are municipal corporations created under the law of the State of Washington and generally operating within Washington. Each of the taxpayers entered into agreements with the Bonneville...
HENRY C. BREITHAUPT, Judge. Decision for Defendant rendered May 24, 2011. I. INTRODUCTION This matter comes before the court for decision following a trial in the Regular Division. Plaintiff (taxpayer) argues that he is not liable for tobacco products taxes on "other tobacco products" (OTP) purchased from an unlicensed distributor during a period starting at the beginning of the third quarter of 2000 and running through the end of the fourth quarter of 2002. Taxpayer also argues that...
HENRY C. BREITHAUPT, Judge. Decision for Plaintiffs rendered May 9, 2011. This matter comes before the court on Plaintiffs' Motion for Partial Summary Judgment and Defendant's Cross-Motion for Summary Judgment. The parties have agreed that the court may consider this case as one submitted for decision on agreed facts. The question presented is whether there was good cause for the failure of Plaintiffs' counsel to appear at the time scheduled for the trial of this matter in the Magistrate...
HENRY C. BREITHAUPT, Judge. Decision for Plaintiffs rendered December 7, 2010. I. INTRODUCTION This matter is before the court on the motion for summary judgment of Plaintiffs (taxpayers) and the Response to Motion for Summary Judgment on Affirmative Defense of Defendant Department of Revenue (department). On prior cross-motions, the court concluded that it would review on a de novo basis only the decision of the magistrate to dismiss the case, but would take all relevant evidence as to...
HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This case is before the court on Plaintiffs' Motion for Summary Judgment or Partial Summary Adjudication of Issues and Defendant Department's Cross-Motion for Summary Judgment and Response to Plaintiffs' Motion for Summary Judgment or Partial Summary Adjudication of Issues. This is the second round of such motions in this case. The first round was the subject of the court's opinion in Crystal Communications, Inc. v. Dept. of Rev., 19 OTR 524,...
HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter was specially designated to this division of the court and is before the court on cross-motions for summary judgment. At issue are questions regarding the application of the Oregon inheritance tax. The material facts are not in dispute. In its brief in response to the cross-motion of Defendant (the department) for summary judgment, Plaintiff (taxpayer) both questioned the propriety of the cross-motion and suggested that there...
HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter is generally before the court on the petition of Old Town Lofts Condominium Association (petitioner), filed under ORS 305.580and ORS 305.583, seeking a declaration that a fee levied by the City of Portland (respondent) is either invalid or subject to the limitations of Article XI, section 11b of the Oregon Constitution (Measure 5). 1 This matter is specifically before the court on the motion for partial summary judgment filed by...
HENRY C. BREITHAUPT, Judge. I. INTRODUCTION This matter comes before the court on cross-motions for summary judgment by Plaintiffs, Albert M. Porter III, and Carla Porter (taxpayers) and Defendant, Department of Revenue (the department). The tax year at issue is 2002. II. STATEMENT OF FACTS In 2002, Albert M. Porter III (taxpayer) 1 lived in Scio, Oregon. Scio is within the Salem metropolitan area. Throughout 2002, taxpayer was assigned pipefitting jobs in Toledo, Oregon, Milwaukie,...
