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SEASIDE INVESTMENTS LLC v. CLATSOP COUNTY ASSESSOR

TC 4966.

21 OTR 136 (2013)

SEASIDE INVESTMENTS LLC, dba Rivertide Suites Condominiums, et al, Plaintiffs, v. CLATSOP COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, Defendant-Intervenor.

Tax Court of Oregon, Regular Division.

January 28, 2013.

Attorney(s) appearing for the Case

Carmen J. SantaMaria , Duffy Kekel LLP, Portland, argued the cause for Plaintiffs (taxpayer).

Douglas M. Adair , Senior Assistant Attorney General, Department of Justice, Salem, argued the cause for Defendant-Intervenor (the department).

Decision for Defendant-Intervenor rendered January 28, 2013.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This property tax case is before the court after trial. The year is the 2008-09 tax year and the assessment date is January 1, 2008.

II. FACTS

Other than the ultimate factual question as to the value of the property or properties in question, there is no real disagreement...

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