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OR Tax: Challenging assessment permits gov't to get order to enter to see whether assessment was valid

By John Wesley Hall, Jr.

When a taxpayer challenged his assessment of real property, the state can get a court order to inspect the property without violating the Fourth Amendment. Bleoaja v. Dep't of Revenue, 2010 Ore. Tax LEXIS 206 (July 19, 2010).* A search warrant for “evidence of drug trafficking” permitted seizure of firearms. (§ 2255) United States v. Patterson, 2010 U.S. Dist. LEXIS 72785 (E.D. Pa. July 20, 2010).* Defense counsel’s alleged failure to fully cross-examine the officer about the odor of marijuana in the car was not ineffective assistance of counsel where there was probable cause independent of that. (§ 2255) Mosby v. United States, 2010 U.S. Dist. LEXIS 72952 (C.D. Ill. July 20, 2010).* Defendant was free to go after he got his warning, and the officer asked "I have another question for you, if you don't mind?" The asked about drugs and whether he could "peek" in his trailer, and the defendant said he could...continue to full post

Full post as published by Fourth Amendment on July 22, 2010 (boomark / email).