Oregon Supreme Court Sustains DOR’s Appeal, Finds Administrative Rule Constitutional

The Oregon Supreme Court issued a decision reversing the Tax Court’s decision in a dispute over the valuation of taxpayer’s property for tax purposes. The issue for determination was whether the Tax Court erred in concluding that it was not bound by an administrative rule promulgated by the Department of Revenue (DOR) that prescribes methods and practices for calculating real market value. The Supreme Court held in favor of DOR, finding that the Tax Court should have treated the DOR’s rule as a relevant source of law unless its application would compel an outcome contrary to the constitution or statute. ...