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ROSALIE RIDGE LLC v. DEPARTMENT OF REVENUE

(TC 5152).

21 OTR 434 (2014)

ROSALIE RIDGE LLC, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant, and MULTNOMAH COUNTY ASSESSOR, Defendant-Intervenor.

Oregon Tax Court, Regular Division.

July 24, 2014.

Attorney(s) appearing for the Case

John M. Junkin , Garvey Schubert Barer PC, Portland, argued the cause for Plaintiff (taxpayer).

Lindsay M. Kandra , Multnomah County Counsel, Portland, argued the cause for Defendant-Intervenor Multnomah County Assessor (the county).

Vanessa A. McDonald , Assistant Attorney General, Department of Justice, Salem, filed an Answer but did not appear at trial for Defendant Department of Revenue (the department).

Decision rendered for Plaintiff on July 24, 2014.

I. INTRODUCTION

This case comes before the court for decision following a trial in the Regular Division. Plaintiff Rosalie Ridge LLC (taxpayer) claims that Defendant-Intervenor Multnomah County Assessor (the county...

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