Caruso v. Lane County Assessor, Tc-Md 080368c (or.tax 7-25-2008)

DECISION OF DISMISSAL

This matter is before the court on its own motion to dismiss Plaintiffs' appeal for lack of aggrievement. The appeal involves the assessed value (AV) of Plaintiffs' home for the 2007-08 tax year. The court discussed the matter with the parties at the initial case management conference held July 1, 2008. Richard Caruso (Caruso) appeared for Plaintiffs. Defendant was represented by Bryce Krehbiel (Krehbiel). For the reasons set forth below, the court finds dismissal is in order.

I. STATEMENT OF FACTS

Plaintiffs purchased their home, identified in Defendant's records as…