Haynie v. Dept. of Rev.

I. INTRODUCTION

This matter is before the court on the Motion for Summary Judgment of Plaintiffs Charles C. Haynie and Sandra E. Haynie (taxpayers) and the Cross-Motion for Summary Judgment of Defendant Department of Revenue (the department). Defendant Hood River County Assessor (the county) filed an Answer but did not otherwise participate in the matter.

II. FACTS

The following facts have been stipulated by the parties. Taxpayers, who are husband and wife, own real property identified in the county's records as property tax account number 3572. The property is a single-family dwelling that was…