Su v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiffs (taxpayers) appeal from a magistrate Decision denying their claim for a lower assessed value on their personal residence for the 1999-2000 tax year. Taxpayers claim that the assessment is in error as a result of a clerical error that is correctable under ORS 311.205. Multnomah County (the county) intervened to defend its assessment. The matter has been submitted to the court on the county’s Motion for Summary Judgment.

There is no dispute with regard to the material facts. The subject property is a Class 5.5 residence built in 1981. Taxpayers purchased the…