Ghazi-Moghaddam v. Department of Revenue, Tc 4968 (or.tax 6-21-2011)

ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

I. INTRODUCTION

This case came before the court on the motion of Defendant Department of Revenue (the department) for summary judgment. Plaintiff (taxpayer) seeks a judgment ordering the Washington County Assessor (the assessor) to reduce the Maximum Assessed Value (MAV) of real property that taxpayer owns in Washington County. The department moved for summary judgment on the grounds that the department did not abuse its discretion in denying taxpayer's petition for the department to exercise its supervisory authority under ORS 306.115.1…