1. Home
  2. Browse Decisions
  3. P.2d
  4. 633 P.2d
  5. 633 P.2d 781 (1981)
 

WILLAMETTE FACTORS v. DEPARTMENT OF REVENUE

No. TC 1244; SC 27295.

633 P.2d 781 (1981)

291 Or. 568

WILLAMETTE FACTORS, Inc., an Oregon Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Decided September 16, 1981.

Attorney(s) appearing for the Case

James T. Dunn, Portland, argued the cause for appellant. With him on the brief were Edward Murphy, Jr., and Wheelock, Niehaus, Hanna, Murphy, Green & Osaka, Portland.

Alfred B. Thomas, Asst. Atty. Gen., Salem, argued the cause for respondent. With him on the brief was James M. Brown, Atty. Gen., Salem.

DENECKE, Chief Justice.

At issue is the valuation, for real property tax purposes, of the golf course, clubhouse and tennis courts at Charbonneau.

The Tax Court valued the course at $300,000 and the other improvements at $405,000. The taxpayer contends the value is zero. 8 OTR 400 (1980). We affirm.

Charbonneau is a planned residential development about 20 miles from the center of Portland and located near the north-south interstate freeway. The development...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases