PBH, Inc. v. Multnomah County Assessor

JILL A. TANNER, Magistrate.

This matter is before the court on Defendant’s Motion to Dismiss or for Summary Judgment (Motion to Dismiss), filed November 16, 2000. Oral argument was held January 8, 2001. Gregory W. Byrne, Attorney at Law, represented Plaintiff. John Thomas represented Defendant.

STATEMENT OF FACTS

Plaintiff filed a Complaint in this court on September 1, 2000, appealing Multnomah County Assessor’s June 7,2000, notice of a correction made to the tax roll, which added omitted property. That Complaint, however, named the Department of Revenue (the department) as the defendant. The…