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WIHTOL I v. DEPT. OF REV.

TC 5171.

21 OTR 260 (2013)

Jeffrey B. WIHTOL, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and MULTNOMAH COUNTY ASSESSOR, Defendant-Intervenor.

Tax Court of Oregon, Regular Division.

September 5, 2013.

Attorney(s) appearing for the Case

Jeffrey B. Wihtol , Attorney at Law, Portland, filed the motion and argued the cause for Plaintiff (taxpayer).

Lindsay R. Kandra , Multnomah County Counsel, Portland, filed the cross-motion and argued the cause for Defendant-Intervenor Multnomah County Assessor (the county).

Decision for Plaintiff rendered September 5, 2013.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on cross-motions for summary judgment by Plaintiff (taxpayer) and Defendant-Intervenor Multnomah County Assessor (the county).

II. FACTS

In this property tax case, a stipulated decision was entered by the Magistrate Division. See Wihtol v. Multnomah County Assessor...

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