Hewlett-Packard Co. v. Benton Cnty. Assessor

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Full Text of Court Cases
August 6, 2015
7374 Computer Processing and Data Preparation and Processing Services
518210 Data Processing, 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
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See Also

Shaky Industrial Plant Valuation Survives High Court Review

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.