MAGNO v. DEPT. OF REV.

TC 4720.

19 OTR 51 (2006)

Thelma C. MAGNO, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and WASHINGTON COUNTY ASSESSOR, Intervener-Defendant.

Tax Court of Oregon, Regular Division.

May 18, 2006.


Attorney(s) appearing for the Case

David L. Canary , Garvey Shubert and Barer, Portland, argued the cause for Plaintiff (taxpayer).

James C. Wallace , Assistant Attorney General, Department of Justice, Salem, argued the cause for Defendant (the department).

Jacquilyn Saito-Moore , Washington County Assistant County Counsel, Hillsboro, argued the cause for Intervenor-Defendant (the county).

Decision for Plaintiff rendered May 18, 2006.


I. INTRODUCTION

This case comes before the court for decision after trial. Plaintiff (taxpayer) appeals from a Magistrate Decision finding that, for the 2003-04 tax year, the real market value (RMV) of certain residential property owned by taxpayer was $933,000 and the maximum assessed value (MAV) and assessed...

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