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FREITAG v. DEPT. OF REV.

TC 4764.

19 OTR 337 (2007)

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

Oregon Tax Court Regular Division.

July 3, 2007.

Attorney(s) appearing for the Case

Robert E. Bovett, Lincoln County Assistant County Counsel, Newport, filed the petition and argued the cause for Intervenor (the county).

Kurt E. Freitag, Plaintiff (taxpayer), filed a response and argued the cause pro se.

Decision for Intervenor rendered July 3, 2007.

HENRY C. BREITHAUPT, Judge.

This matter is before the court on the objections filed by Plaintiffs (taxpayers) to the claim of the Intervenor (the county) for attorney fees. In their objection, taxpayers made no request for special findings of fact. The claim of the county is made under ORS 20.105,1 which mandates an award of reasonable fees if the position of the taxpayers...

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