Shaw v. Blair

How courts have described this case

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

• noting that the list of exceptions in ORS 308.146(3) “exactly mirrors Measure 50’s list of exceptions”
• describing California’s regime that taxes intangible property “‘to the extent that the [intangible] property enhances the value of tangible, taxable property which is subject to unit valuation’”
• providing further explanation on Oregon’s property tax scheme after Measure 50 and clarifying that “new property” includes all property that is newly added to the taxpayer’s tax account by the assessor
• reviewing this court’s limited judgment on one of several property tax issues
• Measure 50 exceptions for NPNI and “property first taken into account as omitted property” “overlap” and are not “mutually exclusive”
• “new property” for purposes of ORS 308.149 “includes addi- tions to the accounts of businesses on the central assess- ment roll”

Source: CourtListener parenthetical corpus (CC0).