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...
