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5 Oregon opinions name it 2 courts 1914–2023 2 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 |
|---|---|---|
Domogalla v. Department of Revenuegreen2 sentences2022See Domagalla v. Dept. of Rev., 283 Or 377, 382 , 584 P2d 256 (1978) (statutory predecessors of ORS 306.115(1) “obviously were intended to give the State Tax Commission (now the Department of Revenue) authority to enforce the provisions of [the uniformity clause of] the Oregon Constitution, Art. 2022See Domagalla v. Dept. of Rev., 283 Or 377, 382 , 584 P2d 256 (1978) (statutory predecessors of ORS 306.115(1) “obviously were intended to give the State Tax Commission (now the Department of Revenue) authority to enforce the provisions of [the uniformity clause of] the Oregon Constitution, Art. | 1 | 1 |
Miller v. Tobingreen2 sentences1914Where statutes are not repugnant to or inconsistent with each other they should he construed in pari materia: McLaughlin v. Hoover, 1 Or. 32 ; Winter v. Norton, 1 Or. 43 ; Miller v. Tobin, 16 Or. 540, 556 ( 16 Pac. 161 ); Smith v. Kelly, 24 Or. 464 ( 33 Pac. 642 ). 1914Where statutes are not repugnant to or inconsistent with each other they should he construed in pari materia: McLaughlin v. Hoover, 1 Or. 32 ; Winter v. Norton, 1 Or. 43 ; Miller v. Tobin, 16 Or. 540, 556 ( 16 Pac. 161 ); Smith v. Kelly, 24 Or. 464 ( 33 Pac. 642 ). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Oregon. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Mathias v. Department of Revenue
green
1 sentence2023Taxpayer’s Argument: Taxing Intangibles Only When Used in Centrally Assessed Businesses Fails Mathias’s “Inherent Differences” Requirement and Impermissibly Classifies Property Based on Characteristics of its User Citing Mathias, Taxpayer argues: “There are no ‘inherent, qualitative, genuine, rational differences’ between the intangibles used by [Taxpayer] and the same intangibles used by other businesses whose property in Oregon is locally assessed, as there must be to comply with the uniformity requirement.” (1/15/2021, Delta MPSJ at 1 (quoting Mathias, 312 Or at 58 ).) As to the first part | 1 | 2023–2023 |
Robinson v. State Tax Commission
green
2 sentences1991In Robinson v. State Tax Com., 216 Or 532, 536 , 339 P2d 432 (1959), we stated: “Thus several methods might be used to determine true cash value, but irrespective of the method used, true cash value is one of the basic rules of assessment. * * * [Z]/'the assessment is reasonably proportionate to assessed valuation of similar properties in the county, the assessment does not violate any constitutional or statutory provisions.” (Emphasis added.) From the foregoing discussion, some principles concerning the uniformity clause emerge. 1991In Robinson v. State Tax Com., 216 Or 532, 536 , 339 P2d 432 (1959), we stated: “Thus several methods might be used to determine true cash value, but irrespective of the method used, true cash value is one of the basic rules of assessment. * * * [Z]/'the assessment is reasonably proportionate to assessed valuation of similar properties in the county, the assessment does not violate any constitutional or statutory provisions.” (Emphasis added.) From the foregoing discussion, some principles concerning the uniformity clause emerge. | 1 | 1991–1991 |
Manning v. Klippel
green
1 sentence1914Having determined that the tax is not a tax upon property, within the purview of the Constitution of this state, it follows that the classification, the amount of the tax, and the manner of collecting it, is a matter largely, if not entirely, within the legislative discretion.’ Also, in the case of State ex rel. v. Frazier, 36 Or. 186 ( 59 Pac. 5 ), the Supreme Court of this state in its opinion says: ‘It is claimed, however, that the case of Manning v. Klippel, 9 Or. 367 , is decisive on this point. | 1 | 1914–1914 |
Smith v. Kelly
green
2 sentences1914Where statutes are not repugnant to or inconsistent with each other they should he construed in pari materia: McLaughlin v. Hoover, 1 Or. 32 ; Winter v. Norton, 1 Or. 43 ; Miller v. Tobin, 16 Or. 540, 556 ( 16 Pac. 161 ); Smith v. Kelly, 24 Or. 464 ( 33 Pac. 642 ). 1914Where statutes are not repugnant to or inconsistent with each other they should he construed in pari materia: McLaughlin v. Hoover, 1 Or. 32 ; Winter v. Norton, 1 Or. 43 ; Miller v. Tobin, 16 Or. 540, 556 ( 16 Pac. 161 ); Smith v. Kelly, 24 Or. 464 ( 33 Pac. 642 ). | 1 | 1914–1914 |
State v. Frazier
green
1 sentence1914Having determined that the tax is not a tax upon property, within the purview of the Constitution of this state, it follows that the classification, the amount of the tax, and the manner of collecting it, is a matter largely, if not entirely, within the legislative discretion.’ Also, in the case of State ex rel. v. Frazier, 36 Or. 186 ( 59 Pac. 5 ), the Supreme Court of this state in its opinion says: ‘It is claimed, however, that the case of Manning v. Klippel, 9 Or. 367 , is decisive on this point. | 1 | 1914–1914 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.