Enterprise Rent-A-Car Co. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appealed the true cash value of its real property to defendant. Defendant dismissed plaintiffs petition as moot and plaintiff appealed to this court. The matter is now before the court on cross Motions for Summary Judgment.

The subject property was assessed at $251,800 for the assessment date of January 1, 1990. On that date, the property was owned by The Senn Family Trust (Trust). The Trust did not appeal the assessment to the board of equalization. However, it did appeal to defendant on December 29, 1990, for the tax years 1988, 1989 and 1990 under ORS 306.115.…