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ADC KENTROX II v. DEPT. OF REV.

No. 4722.

19 OTR 340 (2007)

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

Oregon Tax Court Regular Division.

July 5, 2007.

Attorney(s) appearing for the Case

W. Scott Phinney, Lake Oswego, filed the motion and argued the cause for Plaintiff (taxpayer).

Rochelle A. Nedeau, Assistant Attorney General, Department of Justice, Salem, filed the motion and argued the cause for Defendant (the department).

Decision for the department rendered July 5, 2007.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on the Motion for Summary Judgment of Plaintiff (taxpayer) and the Cross-Motion for Summary Judgment of Defendant Department of Revenue (the department).

II. FACTS

This appeal concerns the 1999-2000 property tax assessment of real property located...

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