Decision for Defendant rendered December 3, 2013.
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
This case comes before the court for decision following a trial in the Regular Division. Plaintiff (taxpayer) appeals from a decision of the Magistrate Division holding that Defendant Department of Revenue (the department) properly disqualified real property owned by taxpayer from Senior Property Tax Deferral in January of 2009 and properly denied, in May...
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