WILLIAM SCOTT PHINNEY
31 plus years of property tax experience. Prime has a practice involving property tax disputes in several western states. Prime also handles other property tax issues such as exemptions and special assessments.
Attorney, Private Law Practice, Lake Oswego/Tualatin, Oregon
January 1994 – 2013: This was a general practice with emphasis on small business law, land use, taxation, real estate, and litigation. My work included business formation and consulting, land use applications, lease and contract analysis, property analysis and valuation, due diligence reports, and property tax evaluation and appeals. I also handled state and federal income tax appeals and other litigation. I was licensed to practice in the courts of Oregon and Washington and the United States Tax Court.
Land Use Hearings Officer, Marion County, Salem, Oregon
August 1992 – February 1994: I was responsible for conducting hearings and preparing orders for administrative law cases before Marion County. The cases included all aspects of land use planning, tax foreclosure, and other issues as they arose. The decisions often involved the analysis and coordination of county and city comprehensive plans and ordinances. This was a part-time position.
Hearings Officer and Chief Hearings Officer, Department of Revenue, Salem, Oregon
August 1982 – December 1993: As a hearings officer, I conducted quasi-judicial hearings and prepared recommendations on all of the major tax programs administered by the Department. Additional duties included drafting administrative rules and legislation, conducting public hearings, analyzing policies, and preparing research projects. I was the Chief Hearings Officer for nine years. Additional duties of this position included managing the appeal process and the Appeals Section; drafting and implementing policies, administrative rules, and legislation; testifying at the legislature; and advising the Department’s management team on legal and policy issues. Management responsibilities included all aspects of personnel, budget, and work review for the Appeals Section with a staff of 17.
Willamette University, College of Law, Salem, Oregon, Doctor of Jurisprudence, 1982
Yale University, Yale College, New Haven Connecticut, Bachelor of Arts, 1979
• Various appraisal, land use, taxation, alternative dispute resolution, administrative law, evidence, trial practice, and management courses.
My affiliations include BOMA, Portland Metro Home Builders Association, the Portland Business Exchange, and triangle productions! (Board of Directors).