GRANT COUNTY ASSESSOR v. HAWKEYE MINING CO.

No. 4776.

19 OTR 382 (2007)

GRANT COUNTY ASSESSOR, Plaintiff, v. HAWKEYE MINING CO., Defendant.

Oregon Tax Court Regular Division.

December 21, 2007.


Attorney(s) appearing for the Case

Mike Kilpatrick, Mt. Vernon, argued the cause for Plaintiff (the county).

Dale R. Kennedy, Salem, argued the cause for Defendant (taxpayer).


Decision for the county rendered December 21, 2007.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court for decision after trial. Plaintiff Grant County (the county) appeals from a Magistrate Division decision finding that, for the 2004-05 tax year, the real market value (RMV) of Defendant Hawkeye Mining Company (taxpayer) was $11,000. Taxpayer maintains that the property...

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