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FREITAG v. DEPT. OF REV.

TC 4717-19 & 4723.

19 OTR 37 (2006)

Kurt E. FREITAG and Rita Schaefer, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant, and LINCOLN COUNTY ASSESSOR, Intervenor.

Tax Court of Oregon, Regular Division.

April 27, 2006.

Attorney(s) appearing for the Case

Kurt E. Freitag, Plaintiff argued the cause pro se.

Rochelle A. Nedeau , Assistant Attorney General, Department of Justice, Salem, argued the cause for Defendant (the department).

Robert Bovett , Lincoln County Counsel, Newport, argued the cause for Intervenor-Defendant.

Decision for Defendant and Intervenor rendered April 27, 2006.

I. INTRODUCTION

Following the court's decision in Freitag v. Dept. of Rev., 18 OTR 368 (2005), Lincoln County (the county) filed a Statement for Award of Attorney Fees and Costs and Disbursements under Tax Court Rule (TCR) 68 and ORS 20.105.1 Plaintiffs (taxpayers) timely...

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