Gray v. Multnomah County Assessor, Tc-Md 110232n (or.tax 8-24-2011)

DECISION

Plaintiffs have appealed the real market value of property identified as Account R169454 (subject property) for the 2010-11 tax year, requesting a reduction in the real market value of their property to $315,335. Plaintiffs filed a Motion for Summary Judgment (Motion) on May 20, 2011. A case management conference was held on May 25, 2011. Plaintiffs appeared on their own behalf. Ken Collmer (Collmer) appeared on behalf of Defendant.

During the conference on May 25, 2011, the parties discussed Plaintiffs' Motion and the standard for summary judgment set forth in Tax Court Rule (TCR)…