BALOGH v. CLATSOP COUNTY ASSESSOR

TC-MD 060507A.

19 OTR 222 (2006)

Lajos BALOGH, Plaintiff, v. CLATSOP COUNTY ASSESSOR, Defendant.

Tax Court of Oregon, Magistrate Division.

October 17, 2006.


Attorney(s) appearing for the Case

Lajos Balogh, Plaintiff, argued the cause pro se.

Tom McEntee , Appraiser, Clatsop County Assessor, argued the cause for Defendant.

Decision rendered October 17, 2006.


This case involves the legal question of whether the demolition of a structure at the owner's request requires a reduction in the assessed value of the property. The parties have agreed to the facts set forth below and have asked the court to render a decision on the legal issue involved.

I. STATEMENT OF FACTS...

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