Maddox v. Hood River County, Tc-Md 070349b (or.tax 3-10-2010)

DECISION

Plaintiffs appeal concerning the calculation of the maximum assessed value (MAV) of residential property identified as Account 7085 for the 2006-07 tax year. The case was submitted to the court on cross-motions for summary judgment. Kenneth P. Maddox represented Plaintiffs. Darren Weirnick, Assistant Attorney General, submitted the written arguments for Defendants.

I. STATEMENT OF FACTS

There is no dispute as to the material facts. The subject residence was specially assessed as historic property for 15 consecutive tax years, beginning on July 1, 1991 through June 30, 2006. ORS 358.475…