Assessment of Property for Taxation
Penalty for failure to file return reporting only personal property
- notice
- waiver of penalty
Notes of Decisions
Penalty of 100 percent for failure to timely file personal property tax return is not grossly oppressive or disproportionate to offense. Ron Staley Enterprises, Inc. v. Dept. of Revenue, 15 OTR 63 (1999)
Notes of Decisions
Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not "programs affecting land use" and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180. Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied
Atty. Gen. Opinions
Application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388
Law Review Citations
5 EL 516 (1975)