Legal Opinion

Roeder Holdings v. Deschutes Cty. Asses., Tc-Md 100511b (or.tax 4-11-2011)

Oregon Tax Court

Decided April 11, 2011No. TC-MD 100511BPublished

1Opinion of the Court

DECISION

Plaintiff appeals the real market value of 61 lots (subject property) located in the Monticello Estates subdivision in Deschutes County. (See Attachment 1.) A trial was held by telephone on March 16, 2011. John Roeder (Roeder), member of Plaintiff, appeared and testified on behalf of Plaintiff. Sarah Malikowski (Malikowski), Registered Appraiser II, Deschutes County Assessor's Office, appeared and testified on behalf of Defendant. Defendant's Exhibits A, B, C, E, and G were received without objection. As a preliminary matter, Malikowski made a motion to dismiss this case because…

2Cases cited8 opinions

  1. Feves v. Department of RevenueOregon Tax Court · 1971
  2. Woods v. Department of RevenueOregon Tax Court · 2002
  3. Allen v. Department of RevenueOregon Tax Court · 2003
  4. Kem v. Department of RevenueOregon Supreme Court · 1973
  5. First Interstate Bank v. Department of RevenueOregon Supreme Court · 1988

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