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YARBROUGH v. DEPT. OF REV.

TC 5075.

21 OTR 40 (2012)

Jack R. YARBROUGH, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and MARION COUNTY ASSESSOR, Defendant-Intervenor.

Oregon Tax Court, Regular Division.

September 18, 2012.

Attorney(s) appearing for the Case

William H. Ghiorso , Attorney at Law, Salem, argued the cause for Plaintiff (taxpayer).

Douglas M. Adair , Senior Assistant Attorney General, Department of Justice, Salem, filed an Answer for Defendant Department of Revenue (the department) but did not argue the cause.

Scott A. Norris , Marion County Counsel, Salem, argued the cause for Defendant-Intervenor Marion County Assessor, (the county).

Decision for Defendant-Intervenor rendered September 18, 2012.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

Plaintiff (taxpayer) appealed a real property assessment for the 2010-11 tax year. The property is identified in the Marion County Assessor's tax records as tax lot R28595 (subject property). William L. Ghiorso, Attorney at Law, represented taxpayer. Sara Adams (Adams), certified residential...

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