Northwest Natural Gas Co. v. Department of Revenue (2010)
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· 31 citation events
across 2 courts.
Showing the 4 strongest citers on record
(one row per citing case, strongest signal kept).
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Level 3 Communications LLC III v. Dept. of Rev. (2019)
Co., 53 Or 162, 166 , 99 P 427 (1909) (As of 1906 “there was no law specifically requiring the franchise of a corporation to be as a “complete and comprehensive * * * scheme of assessment for taxation”); but see, e.g., Northwest Natural Gas Co. v. Dept. of Rev., 347 Or 536 , 226 P3d 28 (2010) (certain exemptions apply to locally and centrally assessed property).
certain exemptions apply to locally and centrally assessed property
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Delta Air Lines, Inc. v. Dept. of Rev. (2023)
See Northwest Natural Gas Co. v. Dept. of Rev., 347 Or 536, 538-39 , 226 P3d 28 (2010); Comcast Corp. v. Dept. of Rev., 356 Or 282, 289-93 , 337 P3d 728 (2014); DISH Network Corp. v. Dept. of Rev., 364 Or 254, 257-83 , 434 P3d 379 (2019); see also Level 3 Communications LLC III v. Dept. of Rev., 23 OTR 440, 458-78 (2019), aff’d 368 Or 303 , 490 P3d 149 (2021).
See Northwest Natural Gas Co. v. Dept. of Rev., 347 Or 536 , 226 P3d 28 (2010), aff’d, 19 OTR 367 (2007).
See ORS 308.540 (department to prepare assessment roll annually, showing assessed value of centrally assessed property); ORS 308.560(2) (specifying additional infor- mation to be shown on central assessment roll); see generally Northwest Natural Gas Co. v. Dept. of Rev., 347 Or 536, 553 , 226 P3d 28 (2010) (declining to “engage in the complicated and nuanced analysis of whether and when ‘assessment’ is ‘taxation’ ”).
declining to “engage in the complicated and nuanced analysis of whether and when ‘assessment’ is ‘taxation’ ”