Sherman v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter is before the court on a Motion to Dismiss Amended Complaint filed by Defendant Department of Revenue (the department). The Amended Complaint was filed pursuant to leave granted by the court in its order filed July 24, 2003. Sherman v. Dept. of Rev., 17 OTR 132 (2003). That order granted a Motion to Dismiss because Plaintiffs (taxpayers) had not alleged facts sufficient to establish that they had standing to complain of a loss in the value of rights in water flowing under a houseboat owned by taxpayers. Taxpayers have filed an Amended…