Cullison v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

Plaintiff (taxpayer) filed a Complaint in this court that appeared to name the Douglas County Assessor (the county) and the Department of Revenue as Defendants. The county answered but also moved to intervene and that motion was granted. The county filed a motion for summary judgment raising the issue of the statute of limitations and other defenses.

II. FACTS

From the uncontroverted pleadings and related exhibits, it appears that for the 2002-03 tax year, taxpayer submitted information to the county to support a claim that his real property be assessed…