Freitag v. Dept. of Rev.

This matter is before the court on the objections filed by Plaintiffs (taxpayers) to the claim of the Intervenor (the county) for attorney fees. In their objection, taxpayers made no request for special findings of fact. The claim of the county is made under ORS 20.105,1 which mandates an award of reasonable fees if the position of the taxpayers is without an objective basis in fact or law.

1. Taxpayers assert that their position had a basis in law and cite to a manual prepared by the Department of Revenue (the department) regarding appraisal and including a discussion of mass appraisal…