Statutory Interpretation
41 groups with Oregon opinions1900–2026
- Legislative Intent and Construction470 opinions · 1918–2026Rules of statutory construction and legislative intent inquiry · Determining statutory interpretation methodology and legislative intent · Examining statutory text and context to discern legislative intent
- Property Valuation and Tax Assessment Law240 opinions · 1900–2024Determining real market value under ad valorem statutes · Determining real market value of property for tax purposes · Taxpayer not aggrieved if maximum assessed value is less than market value
- Expert Testimony and Property Valuation Evidence184 opinions · 1963–2026Burden of proof for establishing real market value · Determining expert testimony regarding commodity value factors · Admissibility of evidence in eminent domain proceedings
- Real Property Valuation Principles and Methods181 opinions · 1977–2026Determining real market value for property assessment · Describing the cost approach in real estate appraisal · Defining the income approach in property valuation
- Property Valuation and Market Value Standards180 opinions · 1925–2026Failure to provide competent evidence of real market value · Analyzing the reliability of distress sales in market valuation · Evaluating appraisal conclusions based on market data
- Statutory Interpretation and Legislative History108 opinions · 1988–2026Determining scope of legislative history in statutory interpretation · Determining weight of legislative history when text is clear · Interpreting statutory provisions regarding legislative history
- Extrinsic Aids to Legislative Intent72 opinions · 1918–2026Assuming legislative consistency in related statutes · Legislative intent regarding review of penalty waivers · Determining legislative intent from commission records
- Taxation Law and Exemptions71 opinions · 1900–2026Strict construction of tax exemption statutes · Determining property's taxable status after July 1 · Defining taxable value including assemblage and going concern
- Business and Income Tax Deductions65 opinions · 1968–2026Determining tax home for travel expense deductions · Defining ordinary expense for business deductions · Determining deductibility of travel and business expenses
- Charitable and Nonprofit Tax Exemptions63 opinions · 1962–2026Determining charitable institution status under statutory requirements · Defining exclusive use for charitable property exemption · Distinguishing charitable from literary institution purpose for tax exemption
- Statutory Interpretation of Tax Law59 opinions · 1976–2026Strict but reasonable construction as a tie-breaker for taxation · Interpreting statutory exclusions for gross income · Interpreting tax exemption statutes strictly but reasonably
- Tax Law Procedures and Substantive Issues53 opinions · 1916–2025Repeatedly ruling wages as not taxable income frivolous · Department's duty to correct errors under tax statutes · Enforcement of assessments and nature of delinquent tax charges
- Income Taxation and Allocation Principles46 opinions · 1975–2025Calculating net operating income for income approach · Apportionment requirements for interstate commerce income · Defining farm use through current employment and profit
- Statutory Interpretation and Application of Law44 opinions · 1978–2025Interpreting administrative rules and statutory construction principles · Reconciling apparently conflicting statutes · Stating the original rule of strict statutory construction
- Statutory Interpretation Principles and Methods42 opinions · 1974–2026Interpreting statutory terms using common usage definitions · Statutory scheme redundancy and interpretation of tax exemptions · Examining term definitions and interpretability of statutory language
- Mandatory vs. Discretionary Statutory Language40 opinions · 1917–2025Interpreting mandatory versus permissive statutory language · Interpreting statutory punctuation regarding interest rates · Determining assigned duties versus company policy under federal statute
- Property and Estate Tax Exemptions36 opinions · 1912–2025Determining property exemption despite non-exempt use · Taxability of income from occupation versus property interest · Interpreting statutory language regarding property use for exemption
- Tax and Tariff Law Review Procedures30 opinions · 1977–2026Commissioner's right to estimate income without adequate records · Obligation to raise all issues once tax year is litigated · Conferring broad discretion on tax collectors' proof standards
- Lenity and Stare Decisis in Construction29 opinions · 1979–2024Interpreting statutory limitations on sentence review · Interpreting statutory rule based on federal counterpart · Applying stare decisis to statutory interpretation
- Statutory Interpretation of Criminal Law27 opinions · 1913–2025Interpreting statutory term "within" in criminal statute · Analyzing legislative intent regarding statutory elements · Computing time under common law rules for age
- Environmental and Regulatory Liability Law26 opinions · 2021–2026Establishing dangerousness without specific violent acts
- Statutory Retroactivity and Application19 opinions · 1908–2011Determining repeal of statutes by implication or substitution · Deference to economic legislation's retroactive application · Adoption of humane practice rule and equivalents
- Statutory and Legal Language Interpretation18 opinions · 2009–2026Determining meaning of legal and technical terms · Interpreting the meaning of combined condition · Interpreting statutory terms and applying ejusdem generis
- Statutory Interpretation Principles and Rules16 opinions · 1914–2026Interpreting statutes to give effect to all parts · Examining dictionary definitions within statutory context · Interpreting unambiguous statutory language as written
- Municipal Law and Local Government Powers14 opinions · 1908–2023Determining primary use for farm use assessment qualification · Determining statutory coverage for construction contract claims · Analyzing statutory procedures for property use regulation
- Statutory Interpretation and Meaning14 opinions · 1915–2024Determining scope of amendatory act title · Interpreting statutory language through context and scheme · Determining meaning of inexact statutory phrases
- Retroactive Application of Law and Statutes9 opinions · 1970–2023Retroactive legislation meeting due process requirements · Determining retroactive application of new legal standards · Distinguishing choice of remedy from substantive right
- Property Tax Assessment Law and Challenges9 opinions · 1996–2024Discretionary grounds for correcting property tax roll · Determining the unit of property for assessment
- Tax Fraud and Evasion Issues6 opinions · 2002–2018Determining materiality of false statements in tax cases · Determining if tax evasion implies fraud · Admissibility of certified tax record evidence
- Licensing and Regulatory Enforcement Law6 opinions · 1923–1996License revocation as remedial, not punitive action · Determining the constitutionality of special assessments · Establishing causation requirements for recovery in liquor sales
- Statutory Interpretation and Administrative Law6 opinions · 1941–2015Justifying warrantless entry to secure DUII evidence · Interpreting statutory proviso regarding commission proceedings
- Statutory Interpretation of Estate and Family Law6 opinions · 1974–2018Analyzing cognizability of elder abuse claims under statutes · Interpreting the remedial purpose of the death statute · Interpreting statute regarding presumption of death and claim accrual
- Tax Accounting and Financial Adjustments6 opinions · 1974–2001Interpreting the strict criterion of debt worthlessness · Determining recovery of interest on tax repayments · Determining proper depletion allowances and defining rent
- Statutory Time Limits and Deadlines5 opinions · 1994–2019Determining good cause for statutory deadline extension · Determining law's effective date and legislative enactment · Interpreting statutory language regarding project compliance timelines
- Interpreting business activity to exclude tax avoidance purpose · Substance over form in determining tax liability · Reasonable reliance on tax professional advice
- Statutory limitations on vehicle weight and size · Addressing the public safety threat of drunk driving · Interpreting constitutional rights regarding driving restrictions
- Determining quasi-judicial character of governmental action
- Interpreting statutory language and legislative intent
- Inferring willful attempt to evade tax from conduct
- Distinguishing corporate tax liability and income attribution
- Determining if accident reports are regular business records
Counts are Oregon courts’ opinions citing pages in each group (an opinion citing two issues counts in both).
How this is built: each issue is a set of opinion pages that later courts cite for the same proposition, grouped from what the citing courts wrote. Names are machine-written from those citations; read the cases before relying on them. Search case law