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DEPT. OF REV. v. RIVER'S EDGE INVESTMENTS LLC

TC 4962.

21 OTR 469 (2014)

DEPARTMENT OF REVENUE and Deschutes County Assessor, Plaintiffs, v. RIVER'S EDGE INVESTMENTS LLC, Defendant.

Tax Court of Oregon, Regular Division.

August 19, 2014.

Attorney(s) appearing for the Case

Douglas M. Adair , Senior Assistant Attorney General, Department of Justice, Salem, argued the cause for Plaintiff (the department).

Laurie E. Craghead , Deschutes County Counsel, Bend, argued the cause for Plaintiff Deschutes County Assessor (the county).

Mark G. Reinecke , Bryant Lovlien & Jarvis PC, Bend, argued the cause for Defendant (taxpayer).

Decision rendered August 19, 2014.

I. INTRODUCTION

This case is before the court for decision after trial. The tax year is 2008-09. Plaintiffs Department of Revenue and Deschutes County Assessor (collectively referred to as the department) appealed a decision in the Magistrate Division in favor of Defendant...

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