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7 Oregon opinions name it 2 courts 1989–2023 3 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 |
|---|---|---|
Gangle v. Department of Revenuegreen2 sentences2011"Real market value is the standard used throughout the ad valorem statutes except for special assessments." Richardson v. Clackamas County Assessor , TC-MD No 020869D, WL 21263620 at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev. , 13 OTR 343 , 345 (1995)). 2011“Real market value is the standard used throughout the ad valorem statutes except for special assessments.” Richardson v. Clackamas County Assessor, TC-MD No 020869D, WL 21263620 at *2 (Mar 26, 2003) (citing Gangle v. Dept. of Rev., 13 OTR 343, 345 (1995)). | 1 | 2 |
State v. Hedgpethgreen2 sentences2023See State v. Hedgpeth, 365 Or 724, 734 , 452 P3d 948 (2019) (“[A] factfinder’s common knowledge can supply the bridge to a factfinder’s reasonable inference.”); ORS 743B.281(2)(c) (in its estimate of costs, an insurer must include an itemization of the “[c]oinsurance, copayment or other cost share to be paid by the enrollee for the procedure or service”). 22 State v. Wagnon We do not foreclose the possibility that there may be a situation where a copay functions like a commodity such that a market-value test for reasonableness would be appro- priate. 2023See State v. Hedgpeth, 365 Or 724, 734 , 452 P3d 948 (2019) (“[A] factfinder’s common knowledge can supply the bridge to a factfinder’s reasonable inference.”); ORS 743B.281(2)(c) (in its estimate of costs, an insurer must include an itemization of the “[c]oinsurance, copayment or other cost share to be paid by the enrollee for the procedure or service”). 22 State v. Wagnon We do not foreclose the possibility that there may be a situation where a copay functions like a commodity such that a market-value test for reasonableness would be appro- priate. | 1 | 1 |
Nordlinger v. Hahngreen2 sentences2022Each of those cases involved a market value standard for assessment and a failure by the taxing authority to apply that standard in a relatively uniform manner. 6 See also Nordlinger, 505 US at 14-15 (distinguishing Allegheny Pittsburgh Coal Co. v. County Comm’n of Webster Cty., 488 US 336 , 109 S Ct 633 , 102 L Ed 2d 688 (1989), which involved a state constitutional requirement that properties be taxed uniformly at market value). /// 5 The court’s references to the Oregon Revised Statutes (ORS) are to 2019. 6 In each case, taxpayer alleged that it had been singled out for correct assessment a 2022Each of those cases involved a market value standard for assessment and a failure by the taxing authority to apply that standard in a relatively uniform manner. 6 See also Nordlinger, 505 US at 14-15 (distinguishing Allegheny Pittsburgh Coal Co. v. County Comm’n of Webster Cty., 488 US 336 , 109 S Ct 633 , 102 L Ed 2d 688 (1989), which involved a state constitutional requirement that properties be taxed uniformly at market value). /// 5 The court’s references to the Oregon Revised Statutes (ORS) are to 2019. 6 In each case, taxpayer alleged that it had been singled out for correct assessment a | 1 | 1 |
Robinson v. State Tax Commissiongreen2 sentences2018See Robinson v. Stewart, 216 Or 532, 536 , 339 P2d 432 (1959). a. 2018See Robinson v. Stewart, 216 Or 532, 536 , 339 P2d 432 (1959). a. | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Oregon. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Swan Lake Moulding Co. v. Department of Revenue
green
1 sentence2023Swan Lake I, 257 Or at 625 . | 1 | 2023–2023 |
Penn Phillips Lands, Inc. v. State Tax Commission
green
1 sentence2022In Penn Phillips Lands, the court found the “only practical relief” was to issue a refund to taxpayer that year. 247 Or at 387 . | 1 | 2022–2022 |
Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.
green
2 sentences2022Each of those cases involved a market value standard for assessment and a failure by the taxing authority to apply that standard in a relatively uniform manner. 6 See also Nordlinger, 505 US at 14-15 (distinguishing Allegheny Pittsburgh Coal Co. v. County Comm’n of Webster Cty., 488 US 336 , 109 S Ct 633 , 102 L Ed 2d 688 (1989), which involved a state constitutional requirement that properties be taxed uniformly at market value). /// 5 The court’s references to the Oregon Revised Statutes (ORS) are to 2019. 6 In each case, taxpayer alleged that it had been singled out for correct assessment a 2022Each of those cases involved a market value standard for assessment and a failure by the taxing authority to apply that standard in a relatively uniform manner. 6 See also Nordlinger, 505 US at 14-15 (distinguishing Allegheny Pittsburgh Coal Co. v. County Comm’n of Webster Cty., 488 US 336 , 109 S Ct 633 , 102 L Ed 2d 688 (1989), which involved a state constitutional requirement that properties be taxed uniformly at market value). /// 5 The court’s references to the Oregon Revised Statutes (ORS) are to 2019. 6 In each case, taxpayer alleged that it had been singled out for correct assessment a | 1 | 2022–2022 |
Kingery v. Department of Revenue
neutral
2 sentences1989Kingery v. Dept. of Revenue, 276 Or 241 , 554 P2d 471 (1976). *216 The question here is whether the legislature intended to move away from the market value standard for closely held stock when it provided for valuing the underlying farmland at its farm use value. 1989Kingery v. Dept. of Revenue, 276 Or 241 , 554 P2d 471 (1976). *216 The question here is whether the legislature intended to move away from the market value standard for closely held stock when it provided for valuing the underlying farmland at its farm use value. | 1 | 1989–1989 |
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.
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.