Multnomah County v. Department of Revenue (1995)
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· 5 citation events
across 2 courts.
Showing the 2 strongest citers on record
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Trendwest Resorts, Inc. v. Department of Revenue (2006)
The Tax Court adverted to the following statement from one of its own precedents, Multnomah County v. Dept. of Rev. 13 OTR 223, 229 (1995): “[T]he exemptions [in ORS 307.330] are not provided for in increments, but apply to entire buildings or structures.
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Trendwest Resorts, Inc. v. Department of Revenue (2005)
This court has held “that use of any part of a building or structure will disqualify the whol e.” Multnomah County v. Dept. of Rev., 13 OTR 223, 230 (1995).