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FREITAG v. DEPT. OF REV.

TC 4764.

19 OTR 203 (2007)

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

Tax Court of Oregon, Regular Division.

January 23, 2007.

Attorney(s) appearing for the Case

Kurt E. Freitag, Plaintiff (taxpayer) argued the cause pro se.

Rochelle A. Nedeau , Assistant Attorney General, Department of Justice, Salem, filed an Answer for Defendant but did not argue the cause.

Robert E. Bovett , Lincoln County Legal Counsel, Newport, argued the cause for Intervenor.

Decision for Defendant and Intervenor rendered January 23, 2007.

Plaintiffs (taxpayers), represented pro se by Kurt E. Freitag (Freitag), appeal a Magistrate Division decision upholding the determination of real market value (RMV) made by Intervenor Lincoln County Assessor (the county). Defendant Department of Revenue tendered its defense of the case to the county. This matter...

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