Leitch v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff seeks a lower assessed value for his property based on the theory that paper money is illegal. Defendant’s Opinion and Order No. 93-2392 rejected plaintiffs constitutional arguments and sustained the Multnomah County Board of Equalization. The matter is before the court on defendant’s motion to strike paragraph IV of plaintiffs complaint. The court will treat the motion as a motion to strike the complaint because paragraph IV provides the basis for plaintiffs appeal of the assessed value of his property.

Plaintiff contends it is illegal to use paper money in…