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CITY OF CANNON BEACH v. CLATSOP COUNTY ASSESSOR

TC-MD 060538E (Control); 060539E.

19 OTR 250 (2007)

CITY OF CANNON BEACH, Plaintiff, v. CLATSOP COUNTY ASSESSOR, Defendant.

Tax Court of Oregon, Magistrate Division.

April 26, 2007.

Attorney(s) appearing for the Case

William R. Canessa , Cannon Beach, argued the cause for Plaintiff.

John A. Solheim , Commercial Appraiser, Clatsop County Assessor, argued the cause for Defendant.

Decision rendered April 26, 2007.

Plaintiff appeals the taxability of property identified in Defendant's records as Accounts 54376 and 54379. A trial was held in Astoria, Oregon, December 13, 2006. William R. Canessa (Canessa), Attorney, appeared on behalf of Plaintiff (the City). John A. Solheim (Solheim), Commercial Appraiser, appeared on behalf...

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