Portland v. Multnomah County Assessor, Tc-Md 070621c (or.tax 1-28-2009)

DECISION

Defendant denied Plaintiffs property exemption application for the 2007-08 tax year, and Plaintiff timely appealed. Plaintiff was represented by Greg Hitchcock, Attorney-at-Law, of Davis Wright Tremaine, LLP. Defendant was represented by Jed R. Tompkins, Assistant County Attorney, Multnomah County. The matter is before the court on cross-motions for summary judgment.

I. STATEMENT OF FACTS

A. The Subject Property

The appeal involves a 2,100 square foot building Plaintiff acquired in 1977, identified in the assessor's records as Account R101548. (First Stipulation of Facts at 2, para. 2…