Parks Westsac L.L.C. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff (taxpayer) appeals the 1997-98 real market value assigned to its property, even though the assessed value is less. Taxpayer asserts that because the 1996-97 real market value was adjudicated under ORS 309.115, 1 that value must be carried over to the 1997-98 tax year. Defendant Department of Revenue (the department) has filed a Motion to Dismiss and a Motion for Summary Judgment, both of which assert that taxpayer is not “aggrieved” within the meaning of ORS 305.275. If taxpayer is not aggrieved within the meaning of that statute, then taxpayer does not have…