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5 Oregon opinions name it 1 courts 2013–2017 0 in the last five years
The cases below were cited by Oregon courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Hewlett-Packard Co. v. Benton County Assessorgreen2 sentences2017“Most importantly, the [highest and best use] affects what other properties may be considered comparable, a fundamentally important question when selecting so called ‘comparable’ sales and determining, where appropriate, which properties are selected for use in determination of elements of the income indicator analysis.” Hewlett-Packard Company v. Dept. of Rev., 21 OTR 186, 188 (2013), aff’d 357 Or 598 , 356 P3d 70 (2015). 2013Cite as 21 OTR 186 (2013) 189 Often there is little or no question that the cur- rent use of a property is the HBU. | 1 | 2 |
Fred Meyer, Inc. v. Department of Revenuegreen1 sentence2013(Fred Meyer), 12 OTR 85, 88-89 (1991).4 “[T]he [highest and best use] affects what other properties may be considered comparable, a fundamentally important question when selecting so called ‘comparable’ sales and determining, where appropriate, which properties are selected for use in determination of elements of the income indicator analysis.” Hewlett-Packard Company v. Benton County Assessor, TC 4979, 2013 WL 1987281 at *2 (May 15, 2013). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Oregon. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Hewlett-Packard Co. v. Benton County Assessor
green
2 sentences2017“Most importantly, the [highest and best use] affects what other properties may be considered comparable, a fundamentally important question when selecting so called ‘comparable’ sales and determining, where appropriate, which properties are selected for use in determination of elements of the income indicator analysis.” Hewlett-Packard Company v. Dept. of Rev., 21 OTR 186, 188 (2013), aff’d 357 Or 598 , 356 P3d 70 (2015). 2017“Most importantly, the [highest and best use] affects what other properties may be considered comparable, a fundamentally important question when selecting so called ‘comparable’ sales and determining, where appropriate, which properties are selected for use in determination of elements of the income indicator analysis.” Hewlett-Packard Company v. Dept. of Rev., 21 OTR 186, 188 (2013), aff’d 357 Or 598 , 356 P3d 70 (2015). | 1 | 2017–2017 |
STC Submarine, Inc. v. Department of Revenue
green
1 sentence2014“Often there is little or no question that the current use of a property is the [highest and best use.” Id. | 1 | 2014–2014 |
Freedom Federal Savings & Loan Ass'n v. Department of Revenue
green
1 sentence2013Highest and best use “affects what other properties may be considered comparable, a fundamentally important question when selecting so called ‘comparable’ sales and determining, where appropriate, which properties are selected for use in determination of elements of the income indicator analysis.” Id. | 1 | 2013–2013 |
Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.