Or. Rev. Stat. § 305.427

Section 305.427 requires a taxpayer appealing a property tax value to prove its case by a preponderance of the evidence.

AG-Meriwether Salem Corp. v. Marion County Assessor · filed 2012-07-13

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

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

Umpqua Bank v. Lane County Assessor · filed 2012-07-17

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

Section 305.427 requires a taxpayer challenging a property tax value to prove its case by a preponderance of the evidence.

Ralls Properties LLC v. Clackamas County Assessor · filed 2012-07-20

Plaintiff has the burden of proof and must establish its case by a preponderance of the evidence. ORS 305.427. ... Plaintiff has not established by a preponderance of evidence that the 2010-11 real market value of $12,968,784 set by the board of property tax appeals is in error.

Section 305.427 requires a taxpayer seeking to change an assessment to prove an error by a preponderance of the evidence.

Witkin v. Lane County Assessor · filed 2012-07-24

By statute, Plaintiffs have the burden of proof and must establish an error in the record assessment by a “preponderance” of the evidence. ORS 305.427.

Section 305.427 requires a taxpayer seeking a property tax reduction to prove an assessment error by a preponderance of the evidence.

Kniebuehler v. Benton County Assessor · filed 2012-07-25

By statute, Plaintiff has the burden of proof and must establish an error in the record assessment by a “preponderance” of the evidence. ORS 305.427. ... Plaintiff has failed to persuade the court by a preponderance of the evidence that there is an error in the record assessment, and that the RMV of his home should be reduced.

Section 305.427 requires the taxpayer to prove that its asserted real market value is more probably than not the property's value on the assessment date.

Tetherow Golf Course v. Deschutes County Assessor · filed 2012-07-31

The real market value of property is a question of fact as to which taxpayer bears the burden of proof. ORS 305.427 (2009). That burden is successfully borne only if the court can conclude that the value asserted by taxpayer is, more probably than not, the value of the property as of the assessment date in question.

The party seeking affirmative relief bears the burden of proving that the property's real market value on the tax roll is incorrect.

Jones v. Lane County Assessor · filed 2012-08-02

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property's real market value is incorrect on the tax roll.

Section 305.427 places the burden of proof on the party seeking affirmative relief in a property tax appeal.

Hotchkiss Family Trust v. Linn County Assessor · filed 2012-08-06

As the party seeking affirmative relief, Plaintiff bears the burden of proving that his subject property‟s real market value is incorrect on the tax roll. ORS 305.427.

Taxpayers challenging a property tax value must prove their case by a preponderance of the evidence.

Umpqua Bank v. Lane County Assessor · filed 2012-08-09

Plaintiffs have 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 proving an assessed value incorrect on the party seeking relief.

Godzilla Investment LLC v. Multnomah County Assessor · filed 2012-08-13

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s real market value is incorrect on the tax roll. ORS 305.427.

Section 305.427 places the burden on a taxpayer seeking a real market value reduction to prove that the value on the tax roll is incorrect.

Sowden v. Lincoln County Assessor · filed 2012-08-15

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property‟s real market value is incorrect on the tax roll. See ORS 305.427. ... Unfortunately, Plaintiff has failed to carry his burden of proof.

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

Maguire v. Lincoln County Assessor · filed 2012-08-30

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

A taxpayer appealing a property valuation must prove by a preponderance of the evidence that the assessed value is wrong.

Yu v. Multnomah County Assessor · filed 2012-09-12

Plaintiff has the burden of proof and must establish his case by a preponderance of the evidence. ORS 305.427. ... After carefully considering the testimony and evidence presented, the court finds that Plaintiff did not establish by a preponderance of the evidence that the 2011-12 roll real market value of the subject property is in error.

Section 305.427 places the burden of proving an incorrect property tax value on the party seeking affirmative relief.

Clackamas County Assessor v. Geary · filed 2012-09-21

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s real market value is incorrect on the tax roll. ORS 305.427. ... Because Plaintiff submitted a complete comparable sales valuation that supports a value of $415,000, Plaintiff met its burden of proof.

The party seeking affirmative relief in a property tax appeal bears the burden of proving that the assessed real market value is incorrect.

Lisac v. Clackamas County Assessor · filed 2012-10-02

As the party seeking affirmative relief, Plaintiffs bear the burden of proving that their subject property’s real market value is incorrect on the tax roll. ORS 305.427.

Section 305.427 places the burden on the party seeking a property tax value reduction to prove the value is incorrect by a preponderance of the evidence.

Karl T. & Dorothy J. Jennings Family Trust v. Lane County Assessor · filed 2012-10-04

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property‟s real market value is incorrect on the tax roll. ORS 305.427.

Section 305.427 requires taxpayers to prove their property tax appeal by a preponderance of the evidence.

Yee v. Clackamas County Assessor · filed 2012-10-10

Plaintiffs have the burden of proof and must establish their case by a preponderance of the evidence. ORS 305.427.

Section 305.427 requires a taxpayer appealing a tax assessment to prove his case by a preponderance of the evidence.

Titus v. Department of Revenue · filed 2012-10-10

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

A taxpayer seeking a reduction in real market value bears the burden of proving that the value on the tax roll is incorrect.

Wurst v. Deschutes County Assessor · filed 2012-10-11

As the party seeking affirmative relief, Plaintiffs bear the burden of proving that the subject property‟s real market value is incorrect on the tax roll. ORS 305.427. ... Unfortunately, Plaintiffs failed to carry their burden of proof.

Section 305.427 places the burden on a taxpayer seeking a reduction to prove that the property's value on the tax roll is incorrect.

Gerkman v. Marion County Assessor · filed 2012-10-24

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s real market value is incorrect on the tax roll. ORS 305.427.

Section 305.427 places the burden of proof on taxpayers seeking a reduction in real market value; they must present persuasive value evidence to meet it.

Hirschfelder v. Marion County Assessor · filed 2012-10-25

Having concluded that the bank foreclosure sale information Hirschfelder presented is irrelevant, the court finds Plaintiffs have failed to submit persuasive value evidence based on the sales comparison approach and, as such, they have failed to meet their statutory burden of proof under ORS 305.427.

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

HD Salem OR Landlord LLC v. Marion County Assessor · filed 2012-11-02

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

Section 305.427 places the burden of proof on a taxpayer challenging the assessed value of property; a taxpayer who presents no value evidence fails to meet that burden.

Larsen v. Multnomah County Assessor · filed 2012-11-05

The court concludes that Plaintiff has failed to meet her statutory burden of proof, per ORS 305.427,2 and that per ORS 305.412, the values currently on the assessment and tax rolls should be sustained.

Section 305.427 places the burden of proving a requested property value reduction on the party seeking that relief.

Clunes v. Clackamas County Assessor · filed 2012-11-14

As the party seeking affirmative relief, Plaintiff bears the burden of proof. ORS 305.427. ... After careful consideration of the testimony and evidence, the court concludes that Plaintiff has not met her burden of proof with respect to the requested reduction in the subject property’s 2011-12 real market value.

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

Pinheiro v. Yamhill County Assessor · filed 2012-11-16

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

A taxpayer seeking a reduction in real market value must prove the case by a preponderance of the evidence.

Kalik v. Clackamas County Assessor · filed 2012-11-16

Plaintiff has the burden of proof and must establish his case by a preponderance of the evidence. ORS 305.427. ... Plaintiff has failed to meet the burden of proof with respect to his requested reductions in real market value for the three tax years at issue.

The party seeking affirmative relief bears the burden of proving that the property’s real market value on the tax roll is incorrect.

Weischedel v. Multnomah County Assessor · filed 2012-11-19

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s RMV is incorrect on the tax roll. See ORS 305.427.

Section 305.427 requires a party seeking a change in property value to prove its case by a preponderance of the evidence.

Blowers v. Jackson County Assessor · filed 2012-11-19

Plaintiffs have 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 in a property tax appeal.

Dragonfly Holdings LLC v. Multnomah County Assessor · filed 2012-11-27

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s RMV is incorrect on the tax roll.

Section 305.427 requires a taxpayer seeking a reduction in real market value to prove the claim by a preponderance of the evidence.

Stanwood v. Multnomah County Assessor · filed 2012-11-30

Plaintiff has the burden of proof and must establish his case by a preponderance of the evidence. ORS 305.427. ... Plaintiff has failed to meet his burden of proof with respect to his requested reduction in real market value based on his purchase of the subject property.

A taxpayer seeking a lower real market value bears the burden of proving that the value on the tax rolls is incorrect.

Toal v. Marion County Assessor · filed 2012-12-07

As the party seeking affirmative relief, Plaintiffs bear the burden of proving that the subject property‟s current RMV on the assessment and tax rolls is incorrect. See ORS 305.427.

Section 305.427 places the burden of proof on the party seeking a change in property value and requires proof by a preponderance of the evidence.

Clackamas County Assessor v. Parker Development NW · filed 2012-12-07

Plaintiff bears the burden of proof which, by statute, is a “preponderance” of the evidence. ORS 305.427. ... The greater weight of the evidence before the court supports an increase in RMV to $400,000.

Section 305.427 places the burden of proof on each party seeking affirmative relief, including a party seeking a higher property value by counterclaim.

Bennett Family Trust v. Deschutes County Assessor · filed 2012-12-19

In the Tax Court, the burden of proof falls “upon the party seeking affirmative relief.”

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

Hammond v. Deschutes County Assessor · filed 2012-12-24

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

Section 305.427 requires a taxpayer appealing a property tax valuation to prove the requested reduction by a preponderance of the evidence.

Emmert v. Washington County Assessor · filed 2012-12-24

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

A taxpayer challenging an assessment must prove its case by a preponderance of the evidence.

1410 Orchard Street LLC v. Lane County Assessor · filed 2012-12-24

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

A taxpayer appealing a property tax valuation must prove the claimed value by a preponderance of the evidence.

Hall v. Lincoln County Assessor · filed 2012-12-31

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

Section 305.427 places the burden of proving an assessed real market value incorrect on the party seeking affirmative relief.

Big Moose Development Inc. v. Multnomah County Assessor · filed 2013-01-11

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property‟s current RMV is incorrect. See ORS 305.427.

Section 305.427 places the burden on the party seeking affirmative relief to prove that the property's real market value on the tax roll is incorrect.

Geary v. Clackamas County Assessor · filed 2013-01-14

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property's real market value is incorrect on the tax roll. ORS 305.427.

Section 305.427 requires a taxpayer challenging a property assessment to prove an error by a preponderance of the evidence.

Birch v. Multnomah County Assessor · filed 2013-02-12

By statute, Plaintiff has the burden of proof and must establish an error in the record assessment by a “preponderance” of the evidence. ORS 305.427.

A taxpayer appealing a property valuation bears the burden of proving the case by a preponderance of the evidence.

Walker v. Deschutes County Assessor · filed 2013-02-15

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

Section 305.427 places the burden on a taxpayer challenging a property assessment to prove the case by a preponderance of the evidence.

Kerr v. Multnomah County Assessor · filed 2013-02-21

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

Taxpayers challenging a property assessment must prove their case by a preponderance of the evidence.

Bybee v. Marion County Assessor · filed 2013-03-20

Plaintiffs have 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 proving an incorrect property tax value on the party seeking relief.

Altotsky v. Multnomah County Assessor · filed 2013-04-02

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s real market improvements value is incorrect on the tax roll. ORS 305.427. ... Plaintiff’s evidence in support of his requested real market value reduction is inconclusive. ... Unfortunately, Plaintiff failed to carry his burden of proof.

Section 305.427 places the burden of proving an incorrect property tax roll value on the party seeking a reduction.

Stipkala v. Multnomah County Assessor · filed 2013-04-03

As the party seeking affirmative relief, Plaintiff bears the burden of proving that his subject property’s real market value is incorrect on the tax roll. ORS 305.427.

Section 305.427 requires taxpayers seeking a lower property value to prove their case by a preponderance of the evidence.

Francis v. Deschutes County Assessor · filed 2013-04-15

Plaintiffs have the burden of proof and must establish their case by a preponderance of the evidence. ORS 305.427. ... The court finds that Plaintiffs have failed to meet the burden of proof with respect to their requested reduction in the real market value of the subject property for the 2011-12 tax year.

Taxpayers challenging a property valuation must prove their case by a preponderance of the evidence.

Buol v. Clatsop County Assessor · filed 2013-04-22

Plaintiffs have 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 the party seeking a reduction in real market value to prove that the tax roll value is incorrect.

NB The Village at Gresham LLC v. Multnomah County Assessor · filed 2013-04-29

As the party seeking affirmative relief, Plaintiff bears the burden of proving that his subject property’s real market value is incorrect on the tax roll. ORS 305.427.

Section 305.427 requires a plaintiff seeking a change in property value to prove its case by a preponderance of the evidence.

Douglas County Assessor v. Vannucci Bandon Properties LLC · filed 2013-06-19

Plaintiff has the burden of proof and must establish its case by a preponderance of the evidence. ORS 305.427. ... Plaintiff has failed to prove by a preponderance of the evidence that the real market value of the subject property was $1,075,500 as of January 1, 2011.

Section 305.427 requires each party seeking a change in property value to prove its requested value by a preponderance of the evidence.

R&R Ranches LLC v. Deschutes County Assessor · filed 2013-07-10

Defendant has the burden of proof with respect to its request that the subject property’s real market value be increased to $120,000. Defendant failed to prove by a preponderance of the evidence that the real market value of the subject property was $120,000 as of January 1, 2012.

Section 305.427 requires a plaintiff seeking a lower property valuation to prove its case by a preponderance of the evidence.

Dave and Barb Sullivan Trust v. Linn County Assessor · filed 2013-07-18

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

Section 305.427 requires a taxpayer seeking a reduction in real market value to prove the claim by a preponderance of the evidence.

Michaels v. Marion County Assessor · filed 2013-07-29

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

Section 305.427 requires plaintiffs challenging a property tax valuation to prove their case by a preponderance of the evidence.

Oberdorfer Trust v. Deschutes County Assessor · filed 2013-08-02

Plaintiffs have the burden of proof and must establish their case by a preponderance of the evidence.

A taxpayer seeking a reduction in real market value bears the burden of proving the tax roll value is incorrect by a preponderance of the evidence.

Avery v. Clackamas County Assessor · filed 2013-08-12

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s RMV on the tax roll is incorrect. See ORS 305.427. Plaintiff must establish her claim “by a preponderance of the evidence, or the more convincing or greater weight of evidence.” Schaefer v. Dept. of Rev., TC No 4530, WL 914208 at *2 (July 12, 2001) (citing Feves v. Dept. of Revenue, 4 OTR 302 (1971)).

Taxpayers challenging a property tax assessment must prove their case by a preponderance of the evidence.

Burr v. Multnomah County Assessor · filed 2013-08-19

Plaintiffs have the burden of proof and must establish their case by a preponderance of the evidence. ORS 305.427. ... After careful consideration, the court finds that Plaintiffs failed to meet their burden of proof.

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

Holiday Hills Trailer Resort, Inc. v. Lincoln County Assessor · filed 2013-08-23

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

Section 305.427 places the burden of proof on the taxpayer in a property tax appeal, including a claim for external obsolescence.

Winco Foods, LLC v. Dept. of Rev. · filed 2013-08-30

On this question, as with all questions in this appeal, taxpayer has the burden of proof. ORS 305.427. The court concludes that taxpayer has failed to carry that burden as to this question.

Section 305.427 places the burden on the taxpayer to prove the property's real market value.

REDUS Redmond OR Land, LLC v. Marion County Assessor · filed 2013-09-04

Plaintiff bears the burden of proving that the subject property's real market value. ORS 305.427.

The party seeking affirmative relief bears the burden of proving that the property’s real market value on the tax roll is incorrect.

Lawrence v. Washington County Assessor · filed 2013-09-04

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s RMV on the tax roll is incorrect. See ORS 305.427.

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

Strauss v. Wallowa County Assessor · filed 2013-12-03

Plaintiffs have 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 in a property tax appeal.

Renzo 11 LLC v. Clackamas County Assessor · filed 2013-12-03

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s real market value is incorrect on the tax roll. ORS 305.427.

Section 305.427 requires taxpayers challenging a property’s real market value to prove their case by a preponderance of the evidence.

Davis v. Multnomah County Assessor · filed 2013-12-03

Plaintiffs have the burden of proof and must establish their case by a preponderance of the evidence. ORS 305.427. ... Plaintiffs’ evidence is, therefore, inconclusive and Plaintiffs have failed to meet their burden of proof.

Section 305.427 places the burden of proof on the party seeking affirmative relief in a property tax appeal.

Clackamas County Assessor v. Drebes · filed 2013-12-03

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s RMV on the tax roll is incorrect. See ORS 305.427.

Section 305.427 requires the taxpayer seeking a lower property value to prove that value by a preponderance of the evidence.

Cai v. Washington County Assessor · filed 2013-12-03

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

Section 305.427 places the burden on a party seeking affirmative relief to prove that the tax roll’s real market value is incorrect.

Barbara Jean Wilkins Trust v. Washington County Assessor · filed 2013-12-30

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s real market value is incorrect on the tax roll. ORS 305.427.

Section 305.427 requires a taxpayer seeking a change in property value to prove the claim by a preponderance of the evidence.

Mackey v. Douglas County Assessor · filed 2014-01-06

Plaintiff has the burden of proof and must establish her case by a preponderance of the evidence.

Section 305.427 requires taxpayers to prove their property tax appeal by a preponderance of the evidence.

Anderson v. Multnomah County Assessor · filed 2014-01-07

Plaintiffs have the burden of proof and must establish their case by a preponderance of the evidence.

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

Pittelli v. Washington County Assessor · filed 2014-01-21

Plaintiffs have the burden of proof and must establish their case by a preponderance of the evidence.

Section 305.427 places the burden of proof on the party seeking affirmative relief in a property tax appeal.

JCK Enterprises LLC v. Lane County Assessor · filed 2014-01-21

As the party seeking affirmative relief, Plaintiff bears the burden of proof. See ORS 305.427. ... The court finds that Plaintiff presented persuasive evidence and met its burden of proof that the subject property’s real market value as of January 1, 2012, was less than the tax and assessment roll real market value of $755,000.

Section 305.427 requires a taxpayer challenging a property assessment to prove an error by a preponderance of the evidence.

Carter v. Marion County Assessor · filed 2014-01-24

By statute, Plaintiff has the burden of proof and must establish an error in the record assessment by a “preponderance” of the evidence.

Section 305.427 requires taxpayers seeking relief from an assessment to prove their case by a preponderance of the evidence.

Brockamp v. Department of Revenue · filed 2014-01-28

Under ORS 305.427 (2011) it was incumbent upon Plaintiffs to establish their case by a “preponderance of the evidence.” Without exhibits, Plaintiffs were unable to meet their burden of proof.

Section 305.427 places the burden of proving an incorrect property valuation on the party seeking affirmative relief.

Lowe's HIW Inc. v. Linn County Assessor · filed 2014-01-30

As the party seeking affirmative relief, Plaintiff bears the burden of proving that the subject property’s real market value on the assessment and tax rolls is incorrect. See ORS 305.427.

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

Pronghorn Investors v. Deschutes County, Tc-Md 070326d (or.tax 5-22-2008) · filed 2008-05-22

The court concludes that Plaintiff carried its burden of proof, offering a preponderance of evidence in support of its challenge to the tax roll value.

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

Castle Storage LLC v. Lane County Assessor, Tc-Md 070307 (or.tax 6-18-2008) · filed 2008-06-18

In these appeals, a preponderance of the evidence is required to sustain the burden of proof. That burden of proof shall fall upon the party seeking affirmative relief. ORS 305.427 (2005). Plaintiff has clearly met that statutory requirement in this record.

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

Hernandez v. Dept. of Revenue, Tc-Md 070570b (or.tax 6-18-2008) · filed 2008-06-18

In these appeals, a preponderance of the evidence is required to sustain the burden of proof. That burden of proof shall fall upon the party seeking affirmative relief. ORS 305.427 . Plaintiff has clearly met that statutory requirement in this record.

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

Youngquist v. Department of Revenue, Tc-Md 070691b (or.tax 2-26-2009) · filed 2009-02-26

In these appeals, a preponderance of the evidence is required to sustain the burden of proof. That burden of proof shall fall upon the party seeking affirmative relief. ORS 305.427 . Plaintiff has clearly met that statutory requirement in this record.

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

Archer v. Department of Revenue, Tc-Md 080508b (or.tax 4-23-2009) · filed 2009-04-23

In these appeals, a preponderance of the evidence is required to sustain the burden of proof. That burden of proof shall fall upon the party seeking affirmative relief. ORS 305.427 . Plaintiffs have met that statutory requirement in this record.

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

Wild Oats Markets v. Clackamas Cty. Ass., Tc-Md 070499c (or.tax 6-2-2010) · filed 2010-06-02

Plaintiff has the burden of proof and must establish its case by a "preponderance" of the evidence. See ORS 305.427. ... Plaintiff in this case has clearly met that statutory requirement.

Section 305.427 requires plaintiffs seeking tax relief to prove their case by a preponderance of the evidence.

Gibeau v. Lane County Assessor, Tc-Md 091478b (or.tax 12-10-2010) · filed 2010-12-10

Plaintiffs have the burden of proof and must establish their case by a "preponderance" of the evidence. See ORS 305.427. ... Plaintiffs in this case have clearly met that statutory requirement.

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

Dotson v. Dept. of Rev. · filed 2020-08-12

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 the plaintiff, who must prove the claim by a preponderance of the evidence.

Rainbow Youth Golf Ed. Prog. v. Klamath Cty. Assessor · filed 2020-09-03

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 Rev., 4 OTR 302, 312 (1971); see ORS 305.427.

Section 305.427 places the burden of proving a lower real market value on the party seeking that change.

King v. Columbia County Assessor · filed 2020-09-16

On such factual questions, the party seeking affirmative relief from the court must bear the burden of proof. ORS 305.427. ... Plaintiff has not borne his burden of showing a lower real market value for the subject property.

The party challenging an assessed property value bears the burden of proving that it should be reduced.

Linstrom v. Dept. of Rev. · filed 2020-09-24

As the party challenging RMV, Plaintiff bears the burden of proof. See Magno, 19 OTR at 66; ORS 305.427.

Taxpayers bear the burden of proving their case by a preponderance of the evidence.

Picker v. Dept. of Rev. · filed 2020-09-30

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

Section 305.427 requires taxpayers to prove a change in domicile by a preponderance of the evidence.

Fernandez v. Dept. of Rev. · filed 2020-10-20

A change in domicile is a question of fact that the taxpayer has the burden of proving by a preponderance of the evidence. See ORS 305.427.

Section 305.427 places the burden of proof on the party seeking affirmative relief and shifts that burden to the opposing party once it is met.

Brady v. Dept. of Rev. · filed 2020-11-25

Plaintiff has met his evidentiary burden of proof. That shifts the burden of proof back to Defendant. ORS 305.427.

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

Moncrief v. Curry County Assessor · filed 2020-12-08

Plaintiff, as the party seeking affirmative relief, bears the burden of proving his case by a preponderance of the evidence. ORS 305.427.

A taxpayer seeking to overturn a Department of Revenue adjustment bears the burden of proof by a preponderance of the evidence.

Zerba v. Dept. of Rev. · filed 2020-12-21

Because Plaintiff seeks to overturn Defendant’s adjustment to her return, she must bear the burden of proof by a preponderance of the evidence. See ORS 305.427.

Section 305.427 places the burden of proof on the taxpayer seeking a reduction in assessed value, even when the assessor’s evidence would not independently satisfy that burden.

Town Square Limited Partnership v. Union County Assessor · filed 2020-12-23

The evidence presented at trial in support of Defendant’s cost-factor valuation would not sustain a burden of proof. However, the burden of proof in this case must be borne by Plaintiff. See ORS 305.427.

A party seeking affirmative relief bears the burden of proof at trial, including a taxpayer claiming a tax exemption.

Farmer's Direct, Inc. v. Dept. of Rev. · filed 2021-02-03

The party seeking affirmative relief—in this case, taxpayer as claimant of an exemption from tax—bears the burden of proof at trial. ORS 305.427.

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

Belding v. Dept. of Rev. · filed 2021-02-09

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.

A taxpayer challenging real market value must establish the property's value as of the assessment date with competent evidence.

Linstrom v. Lincoln County Assessor · filed 2021-03-09

Taxpayers must bear the burden of proof, and to do so they must “establish by competent evidence what the appropriate value of the property was as of the assessment date in question.” Id.; see ORS 305.427. Plaintiff’s rebuttal exhibits do not establish the subject’s real market value.

Section 305.427 places the burden of proving disputed facts by a preponderance of the evidence on the taxpayer.

Endicott v. Dept. of Rev. · filed 2021-03-10

On that factual question, Plaintiff must 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 its claim by a preponderance of the evidence.

Kholin v. Dept. of Rev. · filed 2021-03-11

Plaintiffs, as the party seeking affirmative relief, bear the burden of proof by a preponderance of the evidence. ORS 305.427. ... The court finds that Plaintiffs have failed to meet their burden of proof with respect to the cash payments for fuel and warehouse fees.

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

Errico v. Lincoln County Assessor · filed 2021-03-16

Plaintiffs have not presented evidence to support their allegation that they overpaid taxes based on a square footage error or that a correction of the error would result in a reduction of taxes owed for any year appealed. See ORS 305.427 (the party seeking affirmative relief bears the burden of proof by a preponderance of the evidence). Thus, the alleged square footage error does not qualify for correction under ORS 311.205(1)(b)(A).

The taxpayer bears the burden of proving a tax appeal by a preponderance of the evidence.

Snyder v. Multnomah County Assessor · filed 2021-03-24

Generally, the taxpayer bears the burden of proof and must prove their case by a preponderance of the evidence.

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

Olguin v. Dept. of Rev. · filed 2021-03-29

As the parties 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.” See ORS 305.427; Feves v. Dept. of Revenue, 4 OTR 302, 312 (1971).

The party seeking affirmative relief bears the burden of proof at trial.

Salisbury v. Dept. of Rev. · filed 2021-04-08

The party seeking affirmative relief—in this case, taxpayer in seeking to challenge the magistrate’s dismissal and ultimately to challenge the value or values assigned to the property—bears the burden of proof at trial. ORS 305.427.

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

GLC-South Hillsboro, LLC v. Washington County Assessor · filed 2021-06-04

Plaintiff 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 the party seeking affirmative relief to prove its claim by a preponderance of the evidence.

Helms Deep LLC v. Multnomah Assessor · filed 2021-07-23

As the party seeking affirmative relief, Plaintiff bears the burden of proof by a preponderance of the evidence. ORS 305.427. ... Ultimately, Plaintiff bears the burden of proof and the court finds that Plaintiff did not present sufficient evidence to support a finding that the subject’s highest and best use as of January 1, 2018, was conversation to creative office space, particularly in light of the fact that the subject was being used for its intended purpose.

Section 305.427 requires a taxpayer seeking a change in property value to prove the case by a preponderance of the evidence.

Witherrite v. Umatilla County Assessor · filed 2021-09-15

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

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

Garton and Associates Realtors, LLC v. Umatilla County Assessor · filed 2021-09-15

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

A taxpayer challenging the denial of a deduction bears the burden to prove entitlement by a preponderance of the evidence.

Khalaf v. Dept. of Rev. · filed 2021-09-30

In the Tax Court, taxpayer—as the party chal- lenging the department’s ruling—had the burden to show, by a preponderance of the evidence, that he was entitled to the deduction he claimed.

ORS 305.427 places the burden of proving factual questions by a preponderance of the evidence on the taxpayer.

Cavender v. Dept. of Rev. · filed 2021-10-07

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

A taxpayer must prove entitlement to a tax credit by a preponderance of the evidence.

Goll v. Dept. of Rev. · filed 2021-10-14

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

Section 305.427 places the burden on a taxpayer seeking a reduction in assessed value to prove the claim by a preponderance of the evidence.

Acosta v. Multnomah County Assessor · filed 2021-10-26

In seeking a reduction in the subject property’s value on the 2019-20 tax roll from $814,880 to $675,000, Plaintiff bears the burden of proof by preponderance of the evidence. See ORS 305.427.

Section 305.427 requires a property tax appellant to prove by a preponderance of the evidence that the challenged maximum assessed value is incorrect.

Pollard v. Deschutes County Assessor · filed 2021-11-23

Plaintiff has the burden of proof, by preponderance of the evidence, of establishing that the MAV of their property was incorrect.

The party seeking affirmative relief bears the burden of proof on factual questions.

Hoyal v. Dept. of Rev. · filed 2021-12-20

As the party seeking affirmative relief, Plaintiff bears the burden of proof on all factual questions See ORS 305.427.

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

Tumalo Wildlife Set Aside Parcel, LLC v. Deschutes County Assessor · filed 2019-12-06

On the evidence presented, the court finds that the three accounts are more likely than not a unit of property within the meaning of ORS 305.287. See ORS 305.427 (stating that the burden of proof by a preponderance of the evidence falls upon the party seeking affirmative relief).

In Tax Court proceedings, the party seeking affirmative relief bears the burden of proving that relief is warranted.

Lamka v. Dept. of Rev. · filed 2019-12-11

In seeking to overcome the department’s objections, taxpayer bears the burden of proving that hardship relief is appropriate, and the court now weighs the record to deter- mine whether taxpayer has carried that burden. See ORS 305.427 (burden of proof is on party seeking affirmative relief “in all proceedings” before the court).

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

Bradshaw v. Dept. of Rev. · filed 2019-12-13

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.

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

Hillenga v. Dept. of Rev. · filed 2019-12-20

In all cases before this court, the burden of proof falls on the party seeking affirmative relief. ORS 305.427. Here, Plaintiffs seek affirmative relief because they have asked the court to order a change to their tax assessment. Therefore, they may not obtain relief unless a “preponderance of the evidence” shows they are entitled to it.

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

Olson v. Dept. of Rev. · filed 2020-01-14

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

A taxpayer seeking a reduction in real market value must prove an error in the assessment and tax rolls by a preponderance of the evidence.

Murray v. Wasco County Assessor · filed 2020-01-16

Because Plaintiff is the party seeking affirmative relief in this appeal, he has the burden of proof and must prove, by a preponderance of the evidence, that there is an error in the real market value appearing on the assessment and tax rolls. ... The court finds that Plaintiff has not met his burden of proof as to the subject property’s real market value.

Section 305.427 places the burden of proving a property tax appeal by a preponderance of the evidence on the plaintiff.

Macy's Dept. Stores, Inc. v. Lane County Assessor · filed 2020-01-24

Plaintiff bears the burden of proving their case by a preponderance of the evidence. See ORS 305.427.

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

Barathi v. Dept. of Rev. · filed 2020-01-27

As the parties seeking affirmative relief, Plaintiffs must bear the burden of proof. ... Plaintiffs have not carried their burden of proof.

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

Enderich v. Dept. of Rev. · filed 2020-01-28

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

ORS 305.427 requires a taxpayer appealing a denied deduction to prove by a preponderance of the evidence that the deduction is allowable.

Khalaf v. Dept. of Rev. · filed 2020-02-05

When the department denies a deduction and a tax- payer appeals, the taxpayer bears the burden of showing by a preponderance of the evidence that the deduction is allow- able. ORS 305.427; DeGroat v. Dept. of Rev., 23 OTR 254, 257 (2019).

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

Vista Village MHP, LLC v. Umatilla County Assessor · filed 2020-02-14

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

Vepsalainen v. Dept. of Rev. · filed 2020-02-19

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

ORS 305.427 places the burden of proof on a taxpayer seeking affirmative relief on factual issues.

Bradfute v. Dept. of Rev. · filed 2020-02-27

Because Plaintiff seeks affirmative relief from the court, he must bear the burden of proof on any factual issues. See ORS 305.427.

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

Garcia v. Dept. of Rev. · filed 2020-03-03

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.

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

Tonkin-Zoucha v. Dept. of Rev. · filed 2020-03-10

Because Plaintiffs ask the court to change the tax assessment, they must bear the burden of proof on all factual questions. ORS 305.427.

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

Pauly v. Dept. of Rev. · filed 2020-03-26

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

Section 305.427 places the burden of proof on taxpayers asking the tax court to change an assessment.

Davis v. Dept. of Rev. · filed 2020-04-08

Plaintiffs, as the parties asking the court to change the tax assessment, must bear the burden of proof. See ORS 305.427.

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

Berlant v. Clatsop County Assessor · filed 2020-04-28

Here, Plaintiff bears the burden of proof with respect to her request to reduce the real market value from $922,117 to $806,000, and Defendant bears the burden of proof with respect to its request to increase the real market value to $950,000.

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

Rivera v. Dept. of Rev. · filed 2020-04-30

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

A taxpayer seeking affirmative relief bears the burden of proof on evidentiary matters.

St. John v. Dept. of Rev. · filed 2020-05-11

Because St. John is seeking affirmative relief, he bears the burden of proof for evidentiary matters.

Taxpayers seeking affirmative relief must prove by a preponderance of the evidence that the assessed real market value is wrong.

Emami v. Lincoln County Assessor · filed 2020-05-11

Because Plaintiffs are seeking affirmative relief in this appeal, they have the burden of proof and must prove, by a preponderance of the evidence, that there is an error in the real market value appearing on the assessment and tax rolls.

Section 305.427 places the burden of proof for evidentiary matters on a plaintiff seeking affirmative relief.

Yeager v. Dept. of Rev. · filed 2020-05-12

Plaintiff in seeking affirmative relief, bears the burden of proof for evidentiary matters. ORS 305.427.

Section 305.427 requires a taxpayer to prove entitlement to a claimed tax credit by a preponderance of the evidence.

Avila v. Dept. of Rev. · filed 2020-05-13

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

Taxpayers seeking affirmative relief bear the burden of proof for evidentiary matters.

Kromhout v. Dept. of Rev. · filed 2020-06-12

Plaintiffs in seeking affirmative relief, bear the burden of proof for evidentiary matters. ORS 305.427.

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

Greenberg v. Multnomah County Assessor · filed 2020-06-12

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

Section 305.427 places the burden of proof on a taxpayer seeking relief from a taxing authority’s decision.

McElfresh v. Dept. of Rev. · filed 2020-07-15

As the party seeking relief from the taxing authority’s decision, Plaintiff must bear the burden of proving what portion, if any, of his payments to Ms. Scheckla were for child care rather than other bills. See ORS 305.427.

Section 305.427 requires a plaintiff in Tax Court to prove its case by a preponderance of the evidence.

Crossridge Church v. Washington County Assessor · filed 2020-07-23

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 taxpayer by a preponderance of the evidence.

Oss v. Dept. of Rev. · filed 2020-07-30

Plaintiff bears 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 claim by a preponderance of the evidence.

United Streetcar, LLC v. Clackamas County Assessor · filed 2017-11-27

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

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

Orth v. Dept. of Rev. · filed 2017-11-30

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.

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

Gregg v. Dept. of Rev. · filed 2017-11-30

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.

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

Martin v. Dept. of Rev. · filed 2017-12-28

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.

Section 305.427 requires taxpayers seeking relief to prove their entitlement by a preponderance of the evidence.

Higgins v. Dept. of Rev. · filed 2018-01-03

Plaintiffs must show their entitlement to relief by a preponderance of the evidence. ORS 305.427.

The party seeking a change to the tax roll bears the burden of proving it by a preponderance of the evidence.

Gray v. Linn County Assessor · filed 2018-01-09

Plaintiff, as the party seeking affirmative relief, must bear 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 and requires proof by a preponderance of the evidence.

Koch v. Dept. of Rev. · filed 2018-01-16

Third, “[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.

Section 305.427 places the burden of proof by a preponderance of the evidence on a taxpayer seeking to overturn an assessment.

DeGroat v. Dept. of Rev. · filed 2018-01-23

Because Plaintiff seeks an order overturning Defendant’s assessment, 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 on the party seeking affirmative relief and requires a preponderance of the evidence.

Boothroyd v. Dept. of Rev. · filed 2018-02-09

“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[.]” ORS 305.427. Plaintiff must establish his claim 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).

Section 305.427 requires a taxpayer to prove a change in domicile by a preponderance of the evidence.

Bentley v. Dept. of Rev. · filed 2018-02-21

A change in domicile is a question of fact that the taxpayer has the burden of proving by a preponderance of the evidence. See ORS 305.427.

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

Lennert v. Dept. of Rev. · filed 2018-02-27

In proceedings before this court, “the party seeking affirmative relief” must bear the burden of proof. ORS 305.427 (2015).3 Here, Plaintiff must bear the burden as to proving his deduction should be increased and that his penalty should be abated. Defendant must bear the burden as to proving that Plaintiff’s deduction should be decreased.

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

Truett v. Dept. of Rev. · filed 2018-03-13

A party seeking affirmative relief from this court must bear the burden of proof by a preponderance of the evidence. ORS 305.427.

A taxpayer seeking a reduction in real market value must prove the case by a preponderance of the evidence.

Shepard v. Clatsop County Assessor · filed 2018-03-13

After careful consideration, the court finds that Plaintiff failed to meet his burden of proof.

A party seeking affirmative relief in the Tax Court bears the burden of proving its case by a preponderance of the evidence.

Howard v. Dept. of Rev. · filed 2018-03-16

Second, in cases before the Tax 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.