Byzantine of Nuys v. Multnomah County, Tc-Md 101321b (or.tax 9-26-2011)

DECISION

This matter is before the court on cross motions for summary judgment. Plaintiff appeals the denial of a property tax exemption for tax years 2008-09 and 2009-10 for property identified as Account R210472 (subject property). Oral argument was held on June 2, 2011, in the Tax Courtroom, in Salem, Oregon. Agnes M. Petersen, Attorney at Law, appeared on behalf of Plaintiff. Lindsay R. Kandra, Assistant County Attorney, appeared on behalf of Defendant.

I. STATEMENT OF FACTS

On September 18, 2007 (date of recording), the subject property was conveyed to Plaintiff through a Statutory Warranty…