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OUTDOOR MEDIA DIMENSIONS INC. v. JACKSON COUNTY ASSESSOR

TC-MD 070136C (Control); 070137C, 070138C, 070139C, 070140C, 070141C, 070142C, 070143C, 070144C.

19 OTR 445 (2008)

OUTDOOR MEDIA DIMENSIONS INC., Plaintiff, v. JACKSON COUNTY ASSESSOR, Defendant.

Oregon Tax Court Magistrate Division.

Decision rendered January 29, 2008.

Attorney(s) appearing for the Case

Stephen Croft, Manager, Outdoor Media Dimensions Inc., argued the cause for Plaintiff.

David Arrasmith, Deputy Assessor, Jackson County Assessor's office, argued the cause for Defendant.

DAN ROBINSON, Magistrate.

Plaintiff appeals the value of nine outdoor advertising signs (a.k.a. billboards) added to the assessment and tax rolls in 2006 as omitted property.1 Each sign has a separate assessor account number.2 The omitted property assessments added value for tax years 2000-01 through 2005-06, except for sign #4 (Account 10985387), for which value was only added back to the 2001...

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