Clackamas County Assessor v. Village at Main Street Phase II, LLC

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that site developments were integral part of land listed on tax and assessment rolls and therefore were not omitted property
• holding that an integral part of property, which is listed on the assessment roll, does not qualify as omitted property
• explaining that, when taxable property is not physically appraised, county assessors apply a ratio to equalize the real market values of comparable property in a “process called ‘trending.’ ”
• referring to published statutory authority (ORS 305.100) in determining degree of deference to afford to Defendant's rule
• using later amendments to confirm the mean- ing of the original statute
• affirming Tax Court which held that in order to prove property was revalued, rather than omitted, taxpayer must show that the property “was in existence at the time of an appraisal and was an integral part of the property that was physically appraised”

Source: CourtListener parenthetical corpus (CC0).