Nothman v. Multnomah County Assessor, Tc-Md 100412c (or.tax 10-11-2010)

DECISION OF DISMISSAL

This matter is before the court on Defendant's April 23, 2010, Motion to Dismiss, Defendant asserts that Plaintiffs are not aggrieved as required by ORS 305.275.1 The appeal involves a request for a reduction in the total real market value (RMV) of Plaintiffs' property, a condominium unit identified in Defendant's records as Accounts R165888 and R165889. The tax year at issue is 2009-10.

The total RMV of the subject property is $1,186,430 as of January 1, 2009, which is the assessment date for the 2009-10 tax year. See generally ORS 308.007 (2007). The maximum assessed…