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CLIFFORD PARSONS, TRUSTEE v. DEPT. OF REV.

TC 5145.

21 OTR 331 (2013)

CLIFFORD PARSONS, TRUSTEE, Plaintiff, v. DEPARTMENT OF REVENUE, and Clackamas County Assessor, Defendants.

Tax Court of Oregon, Regular Division.

December 30, 2013.

Attorney(s) appearing for the Case

Christopher K. Robinson , Attorney at Law, Lake Oswego, filed the motion and argued the cause for Plaintiff (taxpayer).

Douglas M. Adair , Senior Assistant Attorney General, Department of Justice, Salem, filed the cross-motion and argued the cause for Defendant Department of Revenue (the department).

Kathleen J. Rastetter , Assistant County Counsel, Oregon City, filed the cross-motion for Defendant Clackamas County Assessor (the county).

Decision for Defendants rendered December 30, 2013.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This property tax case is before the court on cross-motions for summary judgment. The tax years at issue are 2008-09 and 2009-10.1 Plaintiff (taxpayer) complains of actions of the Clackamas County Assessor (the assessor) in an action in which the assessor and the Department of Revenue...

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