HAYNIE v. DEPT. OF REV.

TC 4790.

19 OTR 488 (2008)

Charles C. HAYNIE and Sandra E. Haynie, Plaintiffs, v. DEPARTMENT OF REVENUE, and HOOD RIVER COUNTY ASSESSOR, Defendants.

Oregon Tax Court Regular Division.

July 28, 2008.


Attorney(s) appearing for the Case

Erick J. Haynie, Perkins Coie, LLP, Portland, filed the motion and argued the cause for Plaintiffs (taxpayers).

Darren Weirnick, Assistant Attorney General, Department of Justice, Salem, filed the cross-motion and argued the cause for Defendant Department of Revenue (the department).

Defendant Hood River County Assessor (the county) did not participate.

Decision for Defendants rendered July 28, 2008.


HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on the Motion for Summary Judgment of Plaintiffs Charles C. Haynie and Sandra E. Haynie (taxpayers) and the Cross-Motion for Summary Judgment of Defendant Department of Revenue (the department). Defendant Hood River County Assessor (the county) filed an Answer but did not otherwise participate in the matter.

II. FACTS

The following facts have been stipulated...

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