Legal Opinion

Bierwagen v. Multnomah County Assessor, Tc-Md 080423c (or.tax 9-16-2008)

Oregon Tax Court

Decided September 16, 2008No. TC-MD 080423CPublished

1Opinion of the Court

DECISION OF DISMISSAL

This matter is before the court on Defendant's request for dismissal, made at the July 23, 2008, case management conference asserting that Plaintiff is not aggrieved because a successful appeal will not reduce Plaintiffs property taxes. Plaintiff appeared on his own behalf with Paul Jackson, an independent appraiser. Defendant was represented by Barron Hartwell and Randall Miller, appraisers for the assessor.

I. STATEMENT OF FACTS

The appeal involves a request for a reduction in the value of certain unimproved land for the 2007-08 tax year. The property is identified in the…

2Cases cited3 opinions

  1. Parks Westsac L.L.C. v. Department of RevenueOregon Tax Court · 1999
  2. Kaady v. Department of RevenueOregon Tax Court · 2000
  3. Sherman v. Department of RevenueOregon Tax Court · 2004

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