Kentrox v. Dept. of Rev.

I. INTRODUCTION

This matter comes before the court on the Motion for Summary Judgment of Plaintiff (taxpayer) and the Cross-Motion for Summary Judgment of Defendant Department of Revenue (the department).

II. FACTS

This appeal concerns the 1999-2000 property tax assessment of real property located in Washington County (the property) and identified as account R633078 in county records. The 1999-2000 real market value (RMV) of the property was $24,443,770 and the assessed value (AV) on the tax roll for that year was $20,211,540.

In October 2000, taxpayer sold the property to Columbia Sportswear…