TRAN v. DEPT. OF REV.

TC 5203.

21 OTR 381 (2014)

Linh Thi TRAN, Minh Duy Tran, and Hiing Pham, Plaintiffs, v. DEPARTMENT OF REVENUE, Defendant.

Tax Court of Oregon, Regular Division.

May 12, 2014.


Attorney(s) appearing for the Case

James C. Strong , Assistant Attorney General, Department of Justice, Salem, filed the motion for Defendant Department of Revenue (the department).

Linh Thi Tran, Plaintiff, filed a response pro se.

Decision for Defendant rendered May 12, 2014.


This matter is before the court on the motion for summary judgment filed by Defendant Department of Revenue (the department). The issue is the qualification of Plaintiffs (taxpayer) for deferral of property tax payment obligation under ORS 311.666 to 311.701 by reason of disability.1

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