Legal Opinion

Kintz v. Washington County Assessor

Oregon Tax Court

Decided December 27, 2002No. TC-MD 021123APublished

1Opinion of the Court

SCOT A. SIDERAS, Magistrate.

At issue is the assessment of penalties for failing to file a personal property tax return when due for the 1999-2000 and 2000-2001 tax years. The property is identified by Account P2108515. Robert Kintz (Kintz) appeared and made his arguments. Washington County was represented by Kathleen Southwick.

I. STATEMENT OF FACTS

A1 Preferred Cleaning and Restoration is a .new business. During its incubation, Kintz turned to three different accountants and two business coaches for assistance. It was not until November of2001 that one of them, in response to a query by Kintz,…

2Cases cited1 opinion

  1. Department of Revenue v. Oral & Maxillofacial Surgeons, P.C.Oregon Tax Court · 2001

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