Level 3 Communications, LLC v. Dep’t of Revenue

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Full Text of Court Cases
May 2, 2018
4813 Telephone Communications, Except Radiotelephone
517911 Telecommunications Resellers
state taxation (incl. ad valorem)
expert testimony, intangible assets, admissibility, rule 702, real property, tax assessment, expert qualifications

Level 3 Communications, LLC v. Dep’t of Revenue
2018 Ore. Tax LEXIS 69
US
State Court
Oregon
Oregon Tax Court
Dr. Hal B. Heaton (plaintiff); D. Brent Eyre, Dr. Antonio Bernardo (defendant)
Not stated

Summary

In tax assessment case, court finds valuation expert qualified under Rule 702 despite lacking an appraiser’s license; court says rule specifically contemplates expert opinion on property valuation by nonappraisers if witness is qualified by “knowledge, skill, experience, training, or education.”
Level 3 Communs. LLC v. Dep't of Revenue
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See Also

Expert Qualified to Offer Unit Valuation of Telecom Property

In tax assessment case, court finds valuation expert qualified under Rule 702 despite lacking an appraiser’s license; court says rule specifically contemplates expert opinion on property valuation by nonappraisers if witness is qualified by “knowledge, skill, experience, training, or education.”