Gall v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter was tried in comí on December 16, 2003, after a motion for partial summary judgment filed by defendant Department of Revenue (the department) had been granted. See Gall v. Dept. of Rev., 17 OTR 268 (2003). The motion for partial summary judgment concerned an interpretation of Measure 50. After that matter was decided, the sole remaining issue for trial was the real market value (RMV) on January 1, 2002, of a mobile home owned by plaintiffs (taxpayers).

II. FACTS

The property in question is a mobile home that taxpayers purchased for $43,000…