Decision rendered March 4, 2013.
I. INTRODUCTION
This property tax case is before the court after trial. The tax year is 2008-09. The property involved in the case comprises 36 townhome lots, and two larger undivided lots, all on the Oregon coast just north of the town of Neskowin. In the Magistrate Division a decision was entered in favor of Defendant (taxpayer). Plaintiffs (collectively referred to as the...
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