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MAGNO v. DEPT. OF REV.

TC 4720.

19 OTR 139 (2006)

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

Tax Court of Oregon, Regular Division.

September 14, 2006.

Attorney(s) appearing for the Case

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

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

Jacquilyn Saito-Moore , Assistant County Counsel, Hillsboro, filed a response and argued the cause for Intervenor (Washington County).

Decision for Defendant and Intervenor rendered September 14, 2006.

This matter comes before the court on Plaintiffs (taxpayer) request for attorney fees and costs under ORS 305.490(4), after receipt of written responses by Defendant and Intervenor, and following a hearing on attorney fees and expenses.

In this case, taxpayer was not the prevailing party in the Magistrate Division...

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