Richmond Church of God v. Multnomah Co., Tc-Md 080898c (or.tax 2-20-2009)

DECISION

This matter is before the court on Defendant's Motion for Judgment on the Pleadings (motion), filed January 2, 2009. Plaintiff, appearing without counsel and essentially pro se, 1 filed a written response January 5, 2009, objecting to Defendant's motion.

Defendant's request is made pursuant to Tax Court Rule (TCR) 21 B, which provides: "[a]fter the pleadings are closed, but within such time as not to delay the trial, any party may move for judgment on the pleadings." The pleadings in this case are closed.

The appeal involves a request by Plaintiff for property tax exemption for a church…