Hewlett-Packard Co. v. Benton Cnty. Assessor

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August 6, 2015

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7374 Computer Processing and Data Preparation and Processing Services
518210 Computing Infrastructure Providers, Data Processing, Web Hosting, and Related Services
state taxation (incl. ad valorem)
cost approach, expert testimony, income approach, depreciation, replacement cost method, market value, real property, sales comparison, tax assessment
Hewlett-Packard Co. v. Benton Cnty. Assessor
2015 Ore. LEXIS 575
US
State Court
Oregon
Supreme Court
Unknown (company/plaintiff-respondent); unknown (department of revenue/defendant-appellant)
Balmer

Summary

Tax court adopts taxpayer expert’s value of the loss determination underlying real market valuation of industrial plant; state’s high court affirms but notes unresolved contradiction in financial feasibility analysis underpinning expert’s final valuation.
Hewlett-Packard Co. v. Benton Cnty. Assessor
PDF, Size: 122 KB

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Tax court adopts taxpayer expert’s value of the loss determination underlying real market valuation of industrial plant; state’s high court affirms but notes unresolved contradiction in financial feasibility analysis underpinning expert’s final valuation.