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ADC KENTROX v. DEPT. OF REV.

TC 4722.

19 OTR 91 (2006)

ADC KENTROX, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Tax Court of Oregon, Regular Division.

June 7, 2006.

Attorney(s) appearing for the Case

W. Scott Phinney and Christopher K. Robinson , Lake Oswego, filed the motion for Plaintiff (taxpayer).

Rochelle Nedeau , Assistant Attorney General, Department of Justice, Salem, filed the response for Defendant (the department).

Decision for Defendant rendered June 7, 2006.

I. INTRODUCTION

This case comes before the court on cross motions for partial summary judgment.

II. FACTS

Plaintiff (taxpayer) owns certain property located in Washington County (the county). For the 1999-2000 tax year, the property was assessed as having a real market value of $24,443,770...

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