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...
