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MULTNOMAH COUNTY ASSESSOR v. CHEN

TC 5174.

21 OTR 345 (2014)

MULTNOMAH COUNTY ASSESSOR, Plaintiff, v. Michael CHEN, Defendant.

Tax Court of Oregon, Regular Division.

January 28, 2014.

Attorney(s) appearing for the Case

Lindsay R. Kandra , Multnomah County Counsel, Portland, argued the cause for Plaintiff (the county).

Defendant Michael Chen (taxpayer) argued the cause pro se.

Decision for Plaintiff rendered January 28, 2014.

This matter is before the court after a trial held, with the agreement of both parties, by telephone on December 10, 2013.

In this case, Plaintiff is Multnomah County Assessor (the county). The issue is the real market value of the subject property identified as account R103905, owned by Defendant Michael Chen...

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