Seneca Sustainable Energy, LLC v. Dep't of Revenue

Core Citations

DISTINGUISHES

• Truitt Bros., Inc. v. Department of Revenue

This document cites

• Oregon Caselaw - Northwest Medical Laboratories, Inc. v. Good Samaritan Hosp. and Medical Center
• Oregon Caselaw - Ellison v. Dep't of Revenue
• Oregon Caselaw - Mt. Bachelor, Inc. v. Department of Revenue
• Oregon Caselaw - Hewlett-Packard Co. v. Benton Cnty. Assessor
• Oregon Caselaw - Swan Lake Moulding Co. v. Department of Revenue



See all quotations

• Oregon Caselaw - State ex rel. Medford Pear Co. v. Fowler
• Oregon Caselaw - STC Submarine, Inc. v. Department of Revenue
• Oregon Caselaw - Truitt Bros., Inc. v. Department of Revenue
• US - Reference Stubs - Definition of 'intangible personal property' and 'tangible personal property' for state property tax laws; inapplicability to centrally assessed persons
• US - Reference Stubs - Appeal of value of state-appraised industrial property in tax court
• US - Reference Stubs - Real market value defined; rules
• US - Reference Stubs - Short title
• US - Reference Stubs - Legislative findings
• US - Reference Stubs - Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement
• US - Reference Stubs - Appeals to Supreme Court; reviewing authority and action on appeal
• US - Reference Stubs - Property subject to assessment generally
• US - Reference Stubs - Finality of unappealed decision of tax court; effect of appeal to Supreme Court
• US - Reference Stubs - Revenue estimate; disposition of revenue in excess of estimate
• US - Reference Stubs - Conditions required by sponsor for authorization; reports
• US - Reference Stubs - Appeals procedure generally; procedure when taxpayer is not appellant; intervention
• US - Reference Stubs - Persons who may appeal due to acts or omissions
• US - Reference Stubs - Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules
• US - Reference Stubs - Enterprise zone exemption; requirements; duration
• US - Reference Stubs - Long term enterprise zone facilities
• US - Reference Stubs - Qualified property generally
• US - Reference Stubs - Certain child care facilities, schools and student housing
• US - Reference Stubs - Delivery of assessment roll to tax collector; tax roll
• US - Reference Stubs - Disqualification; notice and procedures; in lieu payments and additional taxes; penalty; use of moneys
• US - Reference Stubs - Correcting errors or omissions in rolls
• US - Reference Stubs - ORS 305.410 Authority of Court In Tax Cases Within Its Jurisdiction; Concurrent Jurisdiction; Exclusive Jurisdiction In Certain Cases
• US - Reference Stubs - ORS 311.232 Mandamus to Require Placing Omitted Property On Roll
• US - Reference Stubs - ORS 311.215 [Renumbered]