Yanez v. Washington County Assessor

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court for decision after trial. Jesus Yanez (Yanez) appeared pro se on behalf of Plaintiffs (taxpayers). Defendant Washington County Assessor (the county) was represented by counsel. Defendant Department of Revenue (the department) tendered its defense to the county and did not participate in this matter beyond the first case management conference.

II. FACTS

In June 2002, taxpayers moved to Oregon and purchased a house in Beaverton for $184,900 (the property). Yanez testified that he believed that taxpayers overpaid because…