Hausler v. Multnomah County Assessor, Tc-Md 090237c (or.tax 12-4-2009)

DECISION

Plaintiff has appealed the real market value (RMV) of his land for the 2008-09 tax year. Trial was held by telephone October 28, 2009. Plaintiff appeared on his own behalf. Defendant was represented by Jeff Sanders, county appraiser, and Leslie Cech, appraisal supervisor.

I. STATEMENT OF FACTS

The subject property is a 3.88 acre parcel improved with Plaintiff's single-family residence, identified in the assessor's records as Account R327235. Only the value of the land is at issue. The lot is irregular in shape — approximately 170 feet wide and 1,000 feet deep — and slopes drastically…