White v. Multnomah County Assessor, Tc-Md 110227c (or.tax 11-8-2011)

DECISION OF DISMISSAL

This matter is before the court on Defendant's Motion to Dismiss, filed April 29, 2011, requesting that the Complaint be dismissed.

By their Complaint, Plaintiffs have requested a $70,000 reduction in the real market value (RMV) of their property, assessor's Account R320606, which would lower their RMV from $251,980 to $181,980. The property's maximum assessed value (MAV) and assessed value(AV) are $45,500. Defendant moves to dismiss "because plaintiff[s] ha[ve] not requested a reduction in real market value which will result in any reduction in tax payable by plaintiff[s]…