Martin v. Multnomah County Assessor, Tc-Md 080494c (or.tax 2-9-2009)

DECISION

Plaintiff has appealed to this court seeking a reduction in the assessed value (AV) of her property for tax years 2006-07 and 2007-08. Defendant has moved to dismiss, arguing Plaintiff is not aggrieved because the relief she has requested is contrary to law and, for tax to 2006-07, Plaintiff previously appealed her value to this court and was dismissed for want of prosecution.

I. STATEMENT OF FACTS

The appeal involves Plaintiffs home, which she purchased in 2002 for $342,000. According to Plaintiff, the property previously sold in 1996 for $327,000. For the 2007-08 tax year, the…