Or. Rev. Stat. § 305.427

Section 305.427 requires a taxpayer to prove its case by a preponderance of the evidence.

Trailer Train Co. v. Department of Revenue · filed 1973-01-17

The court concludes that the plaintiff has failed to meet the burden of proof through a preponderance of the evidence as required by ORS 305.427.

Section 305.427 places the burden of proving entitlement to affirmative tax relief on the party seeking it.

Publishers Paper Co. v. Department of Revenue · filed 1973-11-08

The total effect of the gaps, obscurities, and unrelated aspects of much of the evidence submitted by the plaintiff, together with the admissions of plaintiff’s witnesses as to the general efficiency, modernity and site amenities of plaintiff’s manufacturing complex, require the court to find that the plaintiff has not met that burden of proof which is required by ORS 305.427.

Section 305.427 requires a plaintiff seeking tax relief to sustain the burden of proof.

Bray v. Department of Revenue · filed 1974-12-06

In any event, the plaintiff did not sustain her burden under ORS 305.427.

Section 305.427 requires the plaintiff to prove its claim by a preponderance of the evidence.

American Legion Springfield Post No. 40 v. Department of Revenue · filed 1974-12-23

The plaintiff has failed to sustain the burden of proof by a preponderance of the evidence. ORS 305.427.

ORS 305.427 requires plaintiffs to prove their case by a preponderance of the evidence.

Domogalla v. Department of Revenue · filed 1978-02-10

ORS 305.427 places the burden of proof in this case upon the plaintiffs, who must prove their case by a preponderance of the evidence.

Section 305.427 places the burden of proof in Tax Court proceedings on the party seeking affirmative relief.

Aspen Valley Ranch v. Department of Revenue · filed 1980-03-26

In all proceedings before the Tax Court, the burden of proof falls upon the party seeking affirmative relief. ORS 305.427. The court holds that the plaintiff has failed to sustain the burden of proof.

Section 305.427 places the burden of proof on the party seeking affirmative relief.

Benson v. Department of Revenue · filed 1982-01-11

The plaintiffs sought affirmative relief but failed to sustain the burden.

Section 305.427 places the burden of proof on the party seeking affirmative relief.

Marchel v. Department of Revenue · filed 1983-03-22

ORS 305.427 places the burden of proof, upon the party seeking affirmative relief. The plaintiffs have failed to sustain this burden in supporting their valuation of Tax Lots 600 and 800.

Section 305.427 places the burden of proof on the party seeking affirmative relief.

General Services Administration v. Department of Revenue · filed 1983-06-23

ORS 305.427 places the burden of proof upon the party seeking affirmative relief. The plaintiff has failed to sustain that burden.

Section 305.427 places the burden of proof on the party seeking affirmative relief in the Tax Court.

Mid Oil Co. v. Department of Revenue · filed 1984-02-13

While both appraisers made the error in all proceedings before the Tax Court, the burden of proof falls upon the party seeking affirmative relief. ORS 305.427. The plaintiff, accordingly, has failed to meet the burden and must pay the penalty for so doing. The defendant’s Opinion and Order is affirmed as to the true cash value for Account Nos. 437358, 280139 and 44816.

Section 305.427 places the burden of proof on the party seeking affirmative relief.

McConoughey v. Department of Revenue · filed 1985-09-16

ORS 305.427 places the burden of proof upon the party seeking affirmative relief. Plaintiff has failed to meet the statutory burden.

Section 305.427 places on plaintiffs the burden to prove their claim by a preponderance of the evidence.

Martin v. Department of Revenue · filed 1989-01-30

The statute places the burden of proof on the plaintiffs to prove their claim by a preponderance of the evidence. ORS 305.427. Plaintiffs have failed to do so.

Section 305.427 places the burden of proof on the party seeking affirmative relief and allows a preponderance of the evidence to satisfy it.

Brown v. Department of Revenue · filed 1989-06-13

The issue is whether plaintiffs have sustained their burden to show by a preponderance of the evidence that they had not received the income in 1980. ... In summary, plaintiffs reported the income on their 1980 federal return and swore that their return was true. We agree with the Tax Court, that plaintiffs have failed to sustain their burden of proof.

In tax court, the party seeking affirmative relief bears the burden of proof and must support its claim with evidence.

Van Natta v. Department of Revenue · filed 1995-01-26

In this case, plaintiff has not met his burden of proof. He has failed to corroborate his assertion that the contract costs claimed are consistent with the level of the service provided.

Section 305.427 places the burden of proof on a party seeking affirmative relief in tax court and allows a preponderance of the evidence to satisfy it.

Sideras v. Department of Revenue · filed 1995-04-18

“In all proceedings before the tax court * * * a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the parties seeking affirmative relief * * *." Plaintiffs submitted no evidence to show that the real market value of the subject property, as established by the county, was incorrect. Accordingly, the court concludes that the county’s method of valuation was correct.

Section 305.427 places the burden of proof on the plaintiff in Tax Court cases.

Ameral v. Department of Revenue · filed 1996-12-03

In Tax Court cases, the plaintiff has the burden of proof. ORS 305.427.

Section 305.427 places the burden of proving a tax claim on the claimant by a preponderance of the evidence.

Northwest Airlines, Inc. v. Department of Revenue · filed 1997-08-07

The airlines have the burden of proving their claims by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires taxpayers to prove their claims by a preponderance of the evidence.

Willamette Industries, Inc. v. Department of Revenue · filed 2000-11-17

Because taxpayers’ complaint was filed in 1990, we review de novo, ORS 305.445 (1989), and taxpayers must prove their claims by a preponderance of the evidence.

Section 305.427 places the initial burden on the party seeking relief in Tax Court to prove its claim by a preponderance of the evidence.

Kailes v. Josephine County Assessor · filed 2001-03-16

The burden of proof in a Tax Court proceeding is a preponderance of the evidence and rests initially upon the party seeking relief. ORS 305.427.

The party seeking affirmative relief bears the burden of proving its case by a preponderance of the evidence.

Miller v. Department of Revenue · filed 2001-11-29

As the party seeking affirmative relief, taxpayers have the burden of showing by a preponderance of the evidence that the omitted property assessment should not have been made. See ORS 305.427.

Section 305.427 places the general burden of proof on the taxpayer.

Hallmark Marketing Corp. v. Department of Revenue · filed 2002-08-13

Taxpayer here had the general burden of proof under ORS 305.427.

Section 305.427 places the burden of proof on the taxpayer and requires proof by a preponderance of the evidence.

Schuler Homes Inc. v. Dept. of Rev. · filed 2006-02-13

Under ORS 305.427 , Plaintiff has the burden of proof, and must establish its case by a preponderance of the evidence.

Section 305.427 places the burden of proof on the party seeking affirmative relief in the Tax Court.

Poddar v. Department of Revenue · filed 2006-07-27

ORS 305.427 places the burden of proof squarely on the party seeking affirmative relief; here, that party is the taxpayer, who “has the burden to show that [his] approach to valuation best reflects the property’s real market value.”

Section 305.427 places the burden of proof on the party seeking to change an earlier decision, including the department when it appeals a Magistrate Division loss.

Dept. of Rev. v. Bahr II · filed 2012-04-09

In the opinion of this court, the decisive point from Ernst Brothers is that the burden of proof should, under ORS 305.427, fall on the party seeking a modification of an earlier decision by a prior decision maker.

Section 305.427 requires a taxpayer to prove its claim by a preponderance of the evidence.

Kusuma v. Washington County Assessor · filed 2022-01-11

Plaintiffs bear the burden of proof by a preponderance of the evidence. See ORS 305.427. A “[p]reponderance of the evidence means the greater weight of evidence, the more convincing the evidence.”

Section 305.427 requires a preponderance of the evidence to sustain the burden of proof and places that burden on the party seeking affirmative relief.

Hilvas Trust & Net Charge Corp. v. Marion County Assessor · filed 2022-01-13

However, “[i]n all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief * * *.” ORS 305.427. Although the copy of the envelope provided by Defendant as evidence at trial was partially obscured, White’s testimony about the mailing corroborated the address contained in the disqualification notice. The court is persuaded by a preponderance of the evidence that Defendant used Plaintiff’s correct mailing address for its notice of disqualification.

Section 305.427 places the burden of proof on the party seeking affirmative relief for all questions of fact.

Mack v. Dept. of Rev. · filed 2022-01-24

Plaintiffs seek affirmative relief and therefore must bear the burden of proof on all questions of fact. See ORS 305.427.

Section 305.427 places the burden of proof on the party seeking affirmative relief and requires proof by a preponderance of the evidence.

Dunne-Bjornsen v. Douglas County Assessor · filed 2022-02-15

The party seeking affirmative relief bears the burden of proof by a preponderance of the evidence. ORS 305.427. ... Thus, Plaintiff bears the burden of proof with respect to her request that the 2020-21 exception value be reduced to $0 and Defendant bears the burden of proof with respect to its request to increase the exception value.

ORS 305.427 requires a party seeking affirmative relief in the Oregon Tax Court to prove entitlement by a preponderance of the evidence.

Harder v. Deschutes County Assessor · filed 2022-03-10

ORS 305.427 provides that the party seeking affirmative relief in this court must bear the burden of proof by a preponderance of the evidence.

Section 305.427 places the burden of proof by a preponderance of the evidence on the party seeking affirmative relief in tax court.

Zmation, Inc. v. Dept. of Rev. · filed 2022-03-17

In this court, the burden of proof by a preponderance of the evidence falls upon the party seeking affirmative relief. ORS 305.427.

Section 305.427 places on a party seeking affirmative relief the burden to prove its claim by a preponderance of the evidence.

McGrath's Public Fish House v. Marion County Assessor · filed 2022-04-20

It is Plaintiff’s burden to prove the value is lower than the tax roll. ORS 305.427. Plaintiff has not met their burden of proof.

The section requires the taxpayer to prove factual issues by a preponderance of the evidence.

McCool v. Dept. of Rev. · filed 2022-04-25

On all factual questions, Plaintiff must bear the burden of proof by a preponderance of the evidence. See ORS 305.427.

Section 305.427 places the burden of proof by a preponderance of the evidence on a party seeking affirmative relief.

Cleary v. Dept. of Rev. · filed 2022-05-23

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the evidence. See ORS 305.427.

Section 305.427 places the burden of proof on the party seeking affirmative relief, including a taxpayer seeking a lower property value or an assessor seeking an increase.

Swanek v. Dept. of Rev. · filed 2022-07-22

As Plaintiff acknowledged in her complaint, the ... party seeking affirmative relief has the burden of proof. ORS 305.427. This means that Plaintiff bears the burden of showing that the real market value of the property should be lower than the value concluded by the BOPTA. Likewise, an assessor seeking an increase above the BOPTA value bears the same burden to prove that the value should be increased over its current value.

Section 305.427 places the burden of proving a requested tax value change by a preponderance of the evidence on the party seeking affirmative relief.

Hoxie v. Clatsop County Assessor · filed 2022-08-12

The party seeking affirmative relief bears the burden of proof by a preponderance of the evidence. ORS 305.427. Plaintiff bears the burden of proof with respect to his requested RMV reduction, and Defendant bears the burden of proof with respect to its requested RMV increase.

Section 305.427 places the burden of proof on the party seeking affirmative relief in proceedings before the Oregon Tax Court.

Gua v. Dept. of Rev. · filed 2022-08-17

ORS 305.427 4 states, “In all proceedings before the judge or a magistrate of the tax court * * * [t]he burden of proof shall fall upon the party seeking affirmative relief * * *.” ... In this court, Plaintiff—as the party seeking affirmative relief—bears the burden of proof. She is obligated to show that Defendant’s assessments are incorrect.

Section 305.427 places the burden of persuasion on the party seeking affirmative relief and requires proof by a preponderance of the evidence.

Santa Fe Natural Tabacco Co. v. Dept. of Rev. · filed 2022-08-23

On this point, however, taxpayer bears the burden of going forward with evidence to persuade the court, and taxpayer has not carried that burden. Taxpayer contests an income tax assessment and therefore is the “party seeking affirmative relief” from that assessment. ORS 305.427. It falls to taxpayer to persuade the court of its factual position by “a preponderance of the evidence.” Id.

Section 305.427 requires taxpayers to prove their case by a preponderance of the evidence.

House v. Dept. of Rev. · filed 2022-08-26

Plaintiffs bear the burden of proof and must prove their case by a preponderance of the evidence. See ORS 305.427.

Section 305.427 places the burden on a taxpayer seeking affirmative relief to prove the claim by a preponderance of the evidence.

Curtis v. Dept. of Rev. · filed 2022-09-27

As the parties seeking affirmative relief, Plaintiffs bear the burden of proof by a preponderance of the evidence. See ORS 305.427; see also INDOPCO, Inc. v. Comm’r, 503 US 79, 84, 112 S Ct 1039, 117 L Ed 2d 226 (1992) (deductions are “a matter of legislative grace” so taxpayers bear the burden of proving entitlement to any deduction claimed).

Section 305.427 places the burden of proof on taxpayers seeking to change a tax assessment.

Williams v. Dept. of Rev. · filed 2022-09-29

Because Plaintiffs seek an order from the court changing the tax assessment, they must bear the burden of proof. See ORS 305.427.

Section 305.427 requires plaintiffs to prove factual issues by a preponderance of the evidence.

Cerney v. Dept. of Rev. · filed 2022-11-18

On questions of fact, Plaintiffs bear the burden of proof by a preponderance of the evidence.

Section 305.427 requires a party seeking affirmative relief to prove its case by a preponderance of the evidence.

Nichols v. Curry County Assessor · filed 2022-11-22

As the party seeking affirmative relief, Plaintiff bears the burden of proof and must establish his case by a preponderance of the evidence. ORS 305.427. ... Upon careful consideration, the court finds that neither party presented evidence to meet their respective burden of proof.

Section 305.427 places the burden of proof on the party seeking affirmative relief and requires a preponderance of the evidence to sustain it.

BDC/Bend SPE, LLC v. Deschutes County Assessor · filed 2023-01-11

Here, Plaintiff has not met its burden of proof under ORS 305.427 to deduct for intangible value.

Section 305.427 places the burden of proof on taxpayers seeking affirmative relief.

Okon v. Dept. of Rev. · filed 2023-03-14

Because Plaintiffs seek affirmative relief, they must bear the burden of proof. See ORS 305.427.

Section 305.427 requires the party seeking affirmative relief to prove its case by a preponderance of the evidence.

Westside Lumber, Inc. v. Dept. of Rev. · filed 2023-03-30

Second, in cases before the court, the party seeking affirmative relief bears the burden of proof and must establish their case by a ... “preponderance” of the evidence. ORS 305.427.

Section 305.427 requires the party seeking affirmative relief to prove the case by a preponderance of the evidence.

Moore v. Dept. of Rev. (TC-MD 210333R) · filed 2023-03-30

Second, in cases before the court, the party seeking affirmative relief bears the burden of proof and must establish their case by a ... “preponderance” of the evidence. ORS 305.427.

Section 305.427 requires a party seeking affirmative relief to prove its case by a preponderance of the evidence.

Moore v. Dept. of Rev. (TC-MD 210331R) · filed 2023-03-30

Second, in cases before the court, the party seeking affirmative relief bears the burden of proof and must establish their case by a ... “preponderance” of the evidence. ORS 305.427.

Section 305.427 requires the party seeking affirmative relief to prove its case by a preponderance of the evidence.

Maillard v. Dept. of Rev. · filed 2023-04-03

“In all proceedings before the judge or a magistrate of the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief * * *.” ... As the parties seeking affirmative relief, Plaintiffs bear the burden of proof by a preponderance of the evidence.

Section 305.427 places the burden of proof on the party seeking affirmative relief, requiring proof by a preponderance of the evidence.

Linstrom v. Lincoln County Assessor · filed 2023-04-10

As the party seeking affirmative relief, Plaintiff bears the burden of proof and must establish his case by a preponderance of the evidence. See ORS 305.427.

Section 305.427 requires the plaintiff in a tax appeal to prove its position by a preponderance of the evidence.

Pacific Ethanol Columbia, LLC v. Morrow County Assessor · filed 2023-04-20

Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971).

Section 305.427 requires a party seeking affirmative relief to prove its claim by a preponderance of the evidence.

Sagara v. Dept. of Rev. · filed 2023-04-26

Because Plaintiffs seek affirmative relief, they bear the burden of proof by a preponderance of the evidence. See ORS 305.427.

Section 305.427 requires the party seeking affirmative relief to prove the case by a preponderance of the evidence.

Linstrom v. Lincoln County Assessor · filed 2023-05-02

As the party seeking affirmative relief, Plaintiff bears the burden of proof and must establish his case by a preponderance of the evidence. See ORS 305.427.

Section 305.427 places the burden of proof on whichever party seeks affirmative relief.

PacifiCorp v. Dept. of Rev. · filed 2023-07-17

With this context in mind, the court returns to the text of ORS 305.427. Notably, the text does not say that the burden of proof shall fall upon the “plaintiff,” much less upon the “taxpayer.” By using instead the less specific phrase “party seeking affirmative relief,” the statute seems to contemplate the possibility that either party might seek affirmative relief, in line with the discussion in Strawn and the longstanding non-tax cases cited above.

Section 305.427 places the burden of proving a property tax claim on the taxpayer by a preponderance of the evidence.

Susbauer Road LLC v. Washington County Assessor · filed 2023-09-07

This court hears each case de novo, or anew, and Plaintiff bears the burden of proof by a preponderance of the evidence. ORS 305.425(2); ORS 305.427.

Section 305.427 places the burden on the plaintiff to prove the case by a preponderance of the evidence.

Aragones v. Multnomah County Assessor · filed 2023-09-13

Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 requires the party seeking affirmative relief to prove the case by a preponderance of the evidence.

DenHerder v. Dept. of Rev. · filed 2023-09-27

Second, in cases before the court, the party seeking affirmative relief bears the burden of proof and must establish his or her case by a “preponderance” of the evidence. ORS 305.427. That standard is met by showing that “the facts asserted are more probably true than false[.]”

Section 305.427 places the burden of proof on the party seeking affirmative relief and requires proof by a preponderance of the evidence.

Davidson v. Dept. of Rev. · filed 2023-09-27

Second, in cases before the court, the ... party seeking affirmative relief bears the burden of proof and must establish their case by a “preponderance” of the evidence. ORS 305.427.

Section 305.427 places on a party seeking affirmative relief the burden of proving its claim by a preponderance of the evidence.

Lowe's Home Improvement, Inc. v. Multnomah County Assessor · filed 2023-10-12

It is Plaintiff’s burden to prove the real market value is lower than that of the tax roll. ORS 305.427. Plaintiff has not met its burden of proof that the real market value of the subject property was lower than the BOPTA value.

Section 305.427 requires the party seeking affirmative relief in Tax Court to prove its case by a preponderance of the evidence.

Kusuma v. Dept. of Rev. and Washington County Assessor · filed 2023-11-06

In the Tax Court, the “party seeking affirmative relief” bears the burden of proving its case by a “preponderance of the evidence.” ORS 305.427; Baisch v. Dept. of Rev., 316 Or 203, 211, 850 P2d 1109 (1993). In this case, the party seeking affirmative relief is Taxpayer, who ... seeks relief from the Assessor’s determination that Taxpayer is ineligible for the discount he claimed. A “preponderance” of the evidence means “the greater weight of evidence, the more convincing evidence.”

Section 305.427 requires the taxpayer to prove undue hardship by a preponderance of the evidence.

Gua v. Dept. of Rev. · filed 2023-12-08

The burden is on the taxpayer to prove undue hardship by a preponderance of the evidence. See ORS 305.427; Picker v. Dept. of Rev., 370 Or 673, 679, 523 P3d 109 (2022).

Section 305.427 places the burden of proof on the party seeking affirmative relief and requires proof by a preponderance of the evidence.

Nichols v. Curry County Assessor · filed 2023-12-11

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the ... evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 places the burden on the party seeking affirmative relief to prove its case by a preponderance of the evidence.

Schiedler v. Lincoln County Assessor · filed 2023-12-29

As the party seeking affirmative relief, Plaintiffs bear the burden of proof by a preponderance of the evidence. ORS 305.427.

The section places the burden of proof on the party seeking affirmative relief and requires proof by a preponderance of the evidence.

Piedra v. Dept. of Rev. · filed 2023-12-29

Second, in cases before the court, the party seeking affirmative relief bears the burden of proof and must establish their case by a “preponderance” of the evidence. ORS 305.427.

Section 305.427 places the burden on a taxpayer seeking reversal of a tax adjustment to prove the facts supporting that relief.

Filippoone v. Dept. of Rev. · filed 2024-01-09

Because Plaintiff asks the court to reverse Defendant’s adjustment, she must bear the burden of proof. See ORS 305.427. ... Given the state of the evidence, Plaintiff has not carried her burden of proof. See ORS 305.427.

Section 305.427 requires the party seeking affirmative relief to prove its claim by a preponderance of the evidence.

Schytz v. Yamhill County Assessor · filed 2024-02-01

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a “preponderance of the evidence.” ORS 305.427.

Section 305.427 places the burden of proof on a taxpayer seeking affirmative relief.

Jiang v. Dept. of Rev. · filed 2024-02-06

Because Plaintiff seeks affirmative relief, he must bear the burden of proof. See ORS 305.427.

Section 305.427 requires a party seeking affirmative relief to prove the claim by a preponderance of the evidence.

Mednansky v. Curry County Assessor · filed 2024-03-07

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

The section places the burden of proof on the party seeking affirmative relief and shifts the burden of going forward as in other civil litigation.

Linstrom v. Dept. of Rev. · filed 2024-03-11

Under ORS 305.427, "[t]he burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation." ... The county did not carry its burden of proving an RMV higher than the RMV on the roll.

Section 305.427 requires the party seeking affirmative relief to prove its case by a preponderance of the evidence.

McKie v. Dept. of Rev. · filed 2024-03-26

In cases before this court, the party seeking affirmative relief bears the burden of proof and must establish their case by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires the taxpayer to prove its claim by a preponderance of the evidence.

CCP Crestview 1505 LLC v. Multnomah County Assessor · filed 2024-03-28

Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971); see also ORS 305.427.

A party seeking affirmative relief bears the burden of proof by a preponderance of the evidence.

Curti v. Josephine County Assessor · filed 2024-04-05

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 requires the party seeking affirmative relief to prove its case by a preponderance of the evidence.

Hill v. Linn County Assessor · filed 2024-05-07

As the party seeking affirmative relief, Plaintiffs bear the burden of proof and must establish their case by a preponderance of the evidence. ORS 305.427.

Section 305.427 places the burden of proof on the party seeking relief and requires proof by a preponderance of the evidence.

Susbauer Road LLC v. Washington County Assessor · filed 2024-05-09

As the party seeking relief, Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 requires a party seeking affirmative relief to prove its claim by a preponderance of the evidence.

Lowe's HIW, Inc. v. Marion County Assessor · filed 2024-06-21

Plaintiff failed to meet its burden of proof that the subject property’s 2020-21 tax year real market value is lower than the value as was determined by BOPTA. ORS 305.427.

A taxpayer seeking affirmative relief bears the burden of proof by a preponderance of the evidence.

Hanke v. Dept. of Rev. · filed 2024-06-25

As the party seeking affirmative relief, Plaintiffs bear the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

The section places the burden of proof on taxpayers who seek to change their tax assessment.

Reutov v. Dept. of Rev. · filed 2024-07-15

As the parties seeking to change their tax assessment, Plaintiffs must bear the burden of proof. See ORS 305.427.

Section 305.427 places the ultimate burden on the taxpayer to present evidence supporting the requested relief.

Moore v. Jackson County Assessor · filed 2024-07-24

The court attempts to articulate and respond to Plaintiff’s claims and arguments, but the ultimate burden lies with Plaintiff to present evidence in support of his requested relief. See ORS 305.427.

Section 305.427 requires a taxpayer seeking affirmative relief to prove the claim by a preponderance of the evidence.

Fisher v. Dept. of Rev. · filed 2024-07-29

As the party seeking affirmative relief, Plaintiff ultimately bears the burden of proof by a preponderance of the evidence, which “means the greater weight of evidence, the more convincing evidence.” Feves v. Dept. of Rev., 4 OTR 302, 312 (1971); ORS 305.427.

Section 305.427 places the burden of proof by a preponderance of the evidence on a party seeking affirmative relief.

Cheremnov v. Dept. of Rev. · filed 2024-08-01

As the party seeking affirmative relief, Plaintiffs bear the burden of proof by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires the party seeking affirmative relief to prove its case by a preponderance of the evidence.

Antonick v. Dept. of Rev. · filed 2024-08-19

Second, the party seeking affirmative ... relief bears the burden of proof and must establish their case by a “preponderance” of the evidence. ORS 305.427. A preponderance of the evidence is shown when “the facts asserted are more probably true than false[.]” Cook v. Michael, 214 Or 513, 527, 330 P2d 1026 (1958). However, “if the evidence is inconclusive or unpersuasive, the taxpayer will have failed to meet his burden of proof * * *.” Reed v. Dept. of Rev., 310 Or 260, 265, 798 P2d 235 (1990). ... Plaintiffs have failed to meet their burden of proof that their expenses paid in 2020 should be allowed under the accrual method of account to be deducted on their 2019 return.

Section 305.427 places the burden of proof on the taxpayer seeking affirmative relief in an appeal.

Murphy v. Dept. of Rev. · filed 2024-09-18

The taxpayer, as the party seeking affirmative relief, bears the burden of proof in this appeal. ORS 305.427.

Section 305.427 requires a party seeking affirmative relief to prove its case by a preponderance of the evidence.

Haney v. Marion County Assessor · filed 2024-09-24

As the party seeking affirmative relief, Plaintiffs bear the ultimate burden of proof and must establish their case by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires a taxpayer seeking affirmative relief to prove the claim by a preponderance of the evidence.

Cole v. Dept. of Rev. · filed 2024-11-13

Because Plaintiff seeks affirmative relief, she bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 places the burden of persuasion on the party seeking relief and requires proof by a preponderance of the evidence.

Firestenberg v. Dept. of Rev. · filed 2024-11-22

Plaintiff, as the moving party, bears the burden of persuasion by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires the party seeking affirmative relief to prove its case by a preponderance of the evidence.

Than v. Dept. of Rev. · filed 2024-12-06

Second, in cases before the court, the party seeking affirmative relief bears the burden of proof and must establish their case by a “preponderance” of the evidence. ORS 305.427.

Section 305.427 places the burden of proof on the party seeking affirmative relief.

Moussa v. Deschutes County Assessor · filed 2024-12-23

The burden of proof in this court falls on “the party seeking affirmative relief.” ORS 305.427. In other words, the party who seeks a court order changing the current assessment must provide enough evidence. Here, both parties want to change the assessment. Plaintiffs must bear the burden to obtain lower tax roll values, and Defendant must bear the burden to obtain higher values.

Section 305.427 places the burden of proving a claimed deduction on the taxpayer.

Sario v. Dept. of Rev. · filed 2025-01-10

Deductions are considered a “matter of legislative grace” and the burden of proof rests on the taxpayer claiming the deduction. INDOPCO, Inc. v. Comm’r, 503 US 79, 84, 112 S Ct 1039, 117 L Ed 2d 226 (1992); ORS 305.427.

Section 305.427 places the burden of proving a claim for affirmative relief on the claimant by a preponderance of the evidence.

Fazio v. Multnomah County Assessor · filed 2025-01-10

As the party seeking affirmative relief, Plaintiffs ultimately bear the burden of proof by a preponderance of the evidence. ORS 305.427.

Section 305.427 places the burden of proof on a taxpayer seeking a change to the tax roll.

Wehner v. Benton County Assessor · filed 2025-01-15

Because Plaintiffs request a change to the tax roll, they must bear the burden of proof. See ORS 305.427.

Section 305.427 places the burden on the taxpayer to establish eligibility by a preponderance of the evidence.

Morgan v. Dept. of Rev. · filed 2025-02-03

The burden of proof in this court rests with the taxpayer, who must establish eligibility by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires a taxpayer seeking affirmative relief to prove the claim by a preponderance of the evidence.

Ringo v. Dept. of Rev. · filed 2025-02-10

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the evidence, which “means the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 requires plaintiffs to prove their claims by a preponderance of the evidence.

Obsidian Self Storage LLC v. Deschutes County Assessor · filed 2025-02-12

Although Plaintiffs ultimately bear the burden of proof by a preponderance of the evidence under ORS 305.427, on a motion to dismiss the court accepts Plaintiffs’ factual allegations as true.

Section 305.427 requires a taxpayer to prove the case by a preponderance of the evidence.

Cobb v. Dept. of Rev. · filed 2025-03-06

Plaintiff bears the burden of proof and must establish her case by a preponderance of the evidence. ORS 305.427.

Section 305.427 places the burden on taxpayers to substantiate income and deductions with sufficient records.

Johnson v. Dept. of Rev. · filed 2025-03-13

Deductions are a “matter of legislative grace,” and taxpayers bear the burden of substantiating income and deductions with sufficient records. ORS 305.427; IRC § 6001; Treas Reg § 1.6001–1(a); INDOPCO, Inc. v. Comm’r, 503 US 79, 84, 112 S Ct 1039, 117 L Ed 2d 226 (1992).

Section 305.427 requires the plaintiff to prove the case by a preponderance of the evidence.

Darrell C. Brett, PC v. Dept. of Rev. · filed 2025-03-19

Ordinarily, the plaintiff bears the burden of proof by a preponderance of the evidence. See ORS 305.427 (2017). Upon Defendant’s default, however, “[t]he court must rely on the information provided by Plaintiff because Defendant has not responded.” Ulmschneider, 2008 WL 352308 at *1.

Section 305.427 places the burden on the party seeking affirmative relief to prove its case by a preponderance of the evidence.

Propst v. Dept. of Rev. · filed 2025-03-25

Second, in cases before the Tax Court, the party seeking affirmative relief bears the burden of proof and must establish their case by a “preponderance of the evidence.” ORS 305.427.

The section places the burden of proof on the party seeking affirmative relief.

Brown v. Lincoln County Assessor · filed 2025-03-26

The burden of proof in this court falls on “the party seeking affirmative relief.” ORS 305.427. In other words, the party who seeks a court order changing the current assessment must provide enough evidence. Here, Plaintiff must bear the burden to obtain a lower tax roll value.

The section places the burden on the party seeking affirmative relief to prove the case by a preponderance of the evidence.

Norton v. Dept. of Rev. · filed 2025-04-22

Second, in cases before the Tax Court, the party seeking affirmative ... relief bears the burden of proof and must establish their case by a “preponderance of the evidence.” ORS 305.427.

Section 305.427 requires a taxpayer seeking relief in the Oregon Tax Court to prove the claim by a preponderance of the evidence.

Garner v. Dept. of Rev. · filed 2025-04-25

As the parties seeking relief in this court, Plaintiffs bear the burden of proof by a preponderance of the evidence, which “means the greater weight of evidence, the more convincing evidence. ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 requires the taxpayer to prove the appeal by a preponderance of the evidence.

Linstrom v. Lincoln County Assessor (230080N) · filed 2025-05-13

Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 places on the plaintiff the burden of proving the case by a preponderance of the evidence.

Ricard v. Klamath County Assessor · filed 2025-05-19

Plaintiff’s “remedy” for concerns about “the assessor’s intent or competence” is “to present and substantiate his own set of facts and conclusions.” Id.; see also ORS 305.427 (placing on the plaintiff the burden of proof by a preponderance of the evidence).

A party seeking affirmative relief in the Oregon Tax Court must prove its case by a preponderance of the evidence.

Pechenyuk v. Dept. of Rev. · filed 2025-05-21

Second, in cases before the Tax Court, the party seeking affirmative relief bears the burden of proof and must establish their case by a “preponderance of the evidence.” ORS 305.427.

Section 305.427 places on the appealing party the burden of proving that the magistrate’s dismissal was not justified.

Adams v. Dept. of Rev. · filed 2025-05-21

In this division, as the appealing party, Plaintiff bears the burden of proof that the magistrate’s dismissal was not justified. ORS 305.427.

The section requires a taxpayer seeking affirmative relief to prove the claim by a preponderance of the evidence.

Emerson v. Dept. of Rev. · filed 2025-06-02

Because Plaintiff seeks affirmative relief, he bears the burden of proof by a preponderance of the evidence. See ORS 305.427.

Section 305.427 places on taxpayers the burden of proving that workers had a status other than employees, such as independent contractors.

Gua v. Dept. of Rev. (250037G) · filed 2025-06-11

To show otherwise at trial, Plaintiffs would have the burden of proving the workers had some other status, such as independent contractors. See ORS 305.427.

Section 305.427 requires a party seeking affirmative relief to prove its case by a preponderance of the evidence.

Triplett v. Columbia County Assessor · filed 2025-06-17

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 places the burden of proof on the party seeking affirmative relief, requiring proof by a preponderance of the evidence.

Medford v. Dept. of Rev. · filed 2025-06-20

As the party seeking affirmative relief, Plaintiffs bear the burden of proof by a preponderance of the evidence. ORS 305.427.

Section 305.427 places the burden of proof on the plaintiff and requires proof by a preponderance of the evidence.

Freres Lumber Co. Inc. v. Linn County Assessor · filed 2025-07-17

Nevertheless, Plaintiff bears the burden of proof and must establish its case by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires a party seeking affirmative relief to prove its case by a preponderance of the evidence.

Lambert v. Linn County Assessor · filed 2025-07-22

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 requires the party seeking relief to prove its case by a preponderance of the evidence.

100 Languages v. Multnomah County Assessor · filed 2025-08-01

As the party seeking relief, Plaintiff ultimately bears the burden of proof and must establish its case by a preponderance of the evidence. ORS 305.427.

Section 305.427 places the burden on a party seeking affirmative relief to prove its claim by a preponderance of the evidence.

Hamlin v. Dept. of Rev. · filed 2025-09-11

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the evidence. ORS 305.427. “Preponderance of the evidence means the greater weight of ... evidence, the more convincing evidence.”

Section 305.427 requires the party seeking relief to prove its case by a preponderance of the evidence.

Howard & Pat Winters Trust v. Multnomah County Assessor · filed 2025-10-08

As the parties seeking relief, Plaintiffs ultimately bear the burden of proof and must establish their case by a preponderance of the evidence. ORS 305.427.

Section 305.427 places on the taxpayer the burden of proving a denied deduction’s validity by a preponderance of the evidence.

Rodriguez v. Dept. of Rev. · filed 2025-10-28

When the Department of Revenue denies a deduction, the taxpayer bears the burden of showing its validity by a preponderance of the evidence.

Section 305.427 places the burden of proving the case by a preponderance of the evidence on the plaintiff.

Yarbrough v. Marion County Assessor · filed 2025-11-05

ORS 305.427 (placing on the plaintiff the burden of proof by a preponderance of the evidence).

Section 305.427 assigns the burden of proof to the party seeking to change the tax roll and applies a preponderance of the evidence standard.

Daimler Trucks North America LLC v. Multnomah County Assessor · filed 2025-11-10

As the party seeking to reduce the tax roll value, Plaintiff, bears the initial burden of proof. Defendant, seeking to increase the roll value, bears the burden of proof on that issue. ORS 305.427. The applicable standard is a preponderance of the evidence. Id.

Section 305.427 places the burden on each party to prove the requested change to the tax roll by a preponderance of the evidence.

Philly, LLC v. Hood River County Assessor · filed 2025-11-19

Each party must bear the burden of proof to the extent it seeks an order changing the tax roll. ORS 305.427. Thus, it falls on Plaintiff to prove a reduction of tax roll value is warranted, and on Defendant to prove an increase. See id. The applicable standard is a preponderance of the evidence. Id.

Section 305.427 requires a taxpayer to prove its position by a preponderance of the evidence.

Ricard v. Klamath County Assessor · filed 2025-12-16

Plaintiff bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 places the burden of proving entitlement to affirmative relief on the taxpayer seeking it.

Hescock v. Dept. of Rev. · filed 2026-02-02

However, under ORS 305.427, Plaintiff bears the burden of proof and provided no documentation to rebut Defendant’s calculation.

Section 305.427 places the burden of proof on taxpayers who seek to change their tax assessment.

Wacker v. Dept. of Rev. · filed 2026-03-06

Because Plaintiffs ask the court to change their tax assessment, they must bear the burden of proof. See ORS 305.427.

Section 305.427 assigns the burden of proof to the party seeking affirmative relief and requires proof by a preponderance of the evidence.

Park Dev. Inc. v. Clackamas County Assessor · filed 2026-03-25

The party seeking affirmative relief bears the burden of proof by a preponderance of the evidence, which means “the greater weight of evidence, the more convincing evidence.” ORS 305.427; Feves v. Dept. of Rev., 4 OTR 302, 312 (1971).

Section 305.427 requires the plaintiff to prove the property tax claim by a preponderance of the evidence.

Goodsell v. Klamath County Assessor · filed 2026-04-06

Plaintiff bears the burden of proof by a preponderance of the evidence. ORS 305.427.

The party seeking affirmative relief must prove its case by a preponderance of the evidence.

Holmes Family Trust v. Multnomah County Assessor · filed 2026-05-08

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires proof by a preponderance of the evidence in Tax Court proceedings, including challenges to tax penalties.

Routledge v. Dept. of Rev. · filed 2020-04-09

The court concludes that due process does not require a standard of proof higher than that required by ORS 305.427.

Section 305.427 sets the standard of proof in Oregon Tax Court at a preponderance of the evidence: the asserted fact must be more probably true than false.

Appellof v. Dept. of Rev. · filed 2017-12-12

The standard of proof in this court is a preponderance of the evidence; that is, a showing that an asserted fact is “more probably true than false.” ORS 305.427; Cook v. Michael, 214 Or 513, 527, 330 P2d 1026 (1958).

Section 305.427 places the burden of proof on the party seeking affirmative relief and sets the standard at a preponderance of the evidence.

Kem v. Department of Revenue · filed 1973-01-31

ORS 305.427 provides that, in all proceedings before the tax court, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief. ... The defendant sustained its position by a preponderance of the evidence and the order appealed from is affirmed.

Section 305.427 requires a party seeking affirmative relief in Tax Court to prove its case by a preponderance of the evidence.

Coca Cola Co. v. Department of Revenue · filed 1974-02-25

It has thus been established that formerly the burden was on a plaintiff to prove by clear and convincing evidence that the apportionment formula as applied, incorporating the unitary-business concept, distorted the amount of taxable income allocable to Oregon. OES 305.427, applicable herein, is less onerous, requiring only a preponderance of the evidence.

Section 305.427 requires the Tax Court to decide each case on the preponderance of the evidence presented in that case.

Starker v. Department of Revenue · filed 1975-03-28

Each decision by the court must depend, of course, upon the preponderance of evidence as found in that particular case. ORS 305.427.

Section 305.427 requires valuation cases to be decided by a preponderance of the evidence.

Cole v. Department of Revenue · filed 1975-08-27

Under ORS 305.427, requiring that cases be determined by a preponderance of the evidence, the winning testimony in one valuation case may not meet success in another.

Section 305.427 requires disputed tax facts to be decided by a preponderance of the evidence.

Taylor v. Department of Revenue · filed 1976-07-30

The testimony of Mr. Guttridge was contradicted by witnesses for the plaintiff; however, the court was deeply impressed by the demonstrated knowledgeability of Mr. Guttridge as an agricultural expert and by his evident honesty and sincerity and finds that his testimony provides that preponderance of the evidence on which the court must act. ORS 305.427.

Section 305.427 places the burden of proof on the party seeking affirmative relief and makes a preponderance of the evidence sufficient to meet it.

Price v. Department of Revenue · filed 1977-01-24

The court is bound by ORS 305.427: "In all proceedings before the tax court and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation.” Based upon the preponderance of the evidence, defendant’s Order No. VL 75-666 is affirmed in all respects.

Section 305.427’s burden of proof is met when a party’s appraisal evidence preponderates.

Astoria Plywood Corp. v. Department of Revenue · filed 1977-11-02

In this instance, it unquestionably is evidentially preponderant and sustains the burden of proof. ORS 305.427.

Section 305.427 uses a preponderance of the evidence standard to decide true cash value in a tax appeal.

Brooks Resources Corp. v. Department of Revenue · filed 1978-02-07

Mr. Kenney’s testimony constitutes the preponderance of the evidence on the question of true cash value (ORS 305.427).

Section 305.427 requires property value to be established by a preponderance of the evidence.

Bylund v. Department of Revenue · filed 1978-11-30

Rather, it is the court’s duty to determine value based upon the preponderance of the evidence before it.

Section 305.427 supplies the preponderance-of-the-evidence standard for determining a disputed tax valuation.

Tollefson v. Department of Revenue · filed 1979-01-18

Rather, it is the court’s duty to determine value based upon the preponderance of the evidence presented.

Section 305.427 requires the court to find for the party that presents the preponderance of the evidence.

Lamers v. Department of Revenue Boise Cascade Corp. · filed 1979-03-26

The corut is required to find for the party which presents the preponderance of the evidence. ORS 305.427.

Section 305.427 places the initial burden of proof on the plaintiff and requires the court to decide by a preponderance of the evidence.

Riensche v. Department of Revenue · filed 1980-03-20

The burden of proof, of coursé, initially falls upon the plaintiff. The court must base its conclusion upon a preponderance of the evidence (ORS 305.427); that is, ... upon consideration of all the evidence, pro and con, the "preponderance” will be that part which is more convincing to the court and produces in the judge’s mind a belief that what is sought to be proved by one party is more likely to be true than the evidence offered in opposition.

Section 305.427 places the burden of proof on the party seeking affirmative relief and makes a preponderance of the evidence sufficient in Tax Court proceedings.

Southern Pacific Transportation Co. v. Department of Revenue · filed 1982-02-22

ORS 305.427 provides that in all proceedings before the Tax Court, a preponderance of the evidence shall suffice to sustain the burden of proof (which falls upon the party seeking affirmative relief). The initial burden is upon the plaintiff in these suits but the court deems it helpful first to review the appraisal work of Mr. Green, enabling the reader hereof to weigh the prima facie case which the plaintiff must overcome if it is to succeed.

Section 305.427 requires taxpayers to prove their claim by a preponderance of the evidence; their evidence need only be more convincing.

Bleasdell v. Department of Revenue · filed 2004-04-27

Plaintiffs have the burden of proving by a preponderance of the evidence (more likely than not) that David was not an Oregon domiciliary in 2001. ORS 305.427. ... A “preponderance” of the evidence merely requires that a taxpayer present evidence that is more convincing. ... The evidence need not be a lot more convincing, simply more convincing.

Section 305.427 requires the court to decide which party has presented the more convincing evidence under the preponderance standard.

Astoria Plywood Corp. v. Department of Revenue · filed 1975-04-21

The duty of the court is to determine which of the parties should be considered as having adduced the “preponderance of the evidence” (ORS 305.427), i.e., such evidence as when considered and compared with that opposed to it is more convincing to the court and produces in its mind a belief that what is sought to be proved is more likely true than the evidence offered in opposition.

Section 305.427 requires taxpayers challenging assessments to prove their claims by a preponderance of the evidence and gives no presumption of correctness to an assessor’s valuation.

J. R. Widmer, Inc. v. Department of Revenue · filed 1972-03-09

However, the legislature’s rejection of this paragraph, together with the clear wording of ORS 305.427 and 305.445, makes inescapable the conclusion that there is to be no presumption as to the validity of the valuation. ... The plaintiff does have the burden of proving its ease by a preponderance of the evidence, pursuant to ORS 305.427.

Section 305.427 requires a taxpayer challenging an assessment to prove the property's value as of the assessment date with competent evidence.

Woods v. Department of Revenue · filed 2002-08-01

Although there is no presumption of assessment validity in Oregon, J.R. Widmer, Inc. v. Dept. of Rev., 261 Or 371, 377-78, 494 P2d 854 (1972), ORS 305.427 requires that a taxpayer who is dissatisfied with an action of a county or other taxing agency must establish by competent evidence what the appropriate value of the property was as of the assessment date in question.

Section 305.427 places the burden of proof on the taxpayer challenging an assessed valuation.

Reynolds Metals Co. v. Department of Revenue · filed 1970-12-16

Reynolds has the burden of proof. ORS 305.427. Under the state of the evidence, we accept the assessor’s estimate of depreciation of $29,500,000.

Section 305.427 places the burden of proof on a taxpayer challenging a property tax assessment.

Swan Lake Moulding Co. v. Department of Revenue · filed 1970-12-23

The taxpayer’s evidence does not demonstrate to us that the assessor was incorrect in his judgment and, therefore, the taxpayer, who has the burden of proof in this case (ORS 305.427), has failed to sustain that burden.

Section 305.427 requires a taxpayer challenging an assessed value to prove the asserted value by a preponderance of the evidence.

Dickey v. Department of Revenue · filed 1971-12-22

The evidence of either side is not compelling and the court finds that the plaintiff failed to prove his asserted value by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires a taxpayer challenging an assessment to offer proof supporting its position.

Jeld-Wen, Inc. v. Department of Revenue · filed 1973-12-18

Defendant alleged that plaintiff’s books did not meet these requirements; plaintiff denied the allegations but offered no proof required by ORS 305.427.

Section 305.427 places the burden of proof on the plaintiff in this Tax Court valuation dispute and requires proof by a preponderance of the evidence.

Milbank v. Department of Revenue · filed 1974-05-23

In the trial of the matter before the Tax Court, the burden of proof fell upon the plaintiff, requiring a preponderance of the evidence. ORS 305.427.