Direct Imports, Inc. v. Multnomah County Assessor

SCOT A. SIDERAS, Presiding Magistrate.

Plaintiff petitioned the Department of Revenue (the department) as to property, located in Multnomah County (the county) and identified by Account No. R-66772-3220, for the 1995-96 and 1996-97 tax years. Plaintiff’s request was that the agency use its supervisory power, set out in ORS 306.115,1 to consider the merits of Plaintiff’s claim that its assessed values are excessive. The agency refused. This appeal followed. Pursuant to Magistrate Division Rule 6(A) and Regular Division Rule 47, Plaintiff and Defendants made motions for summary judgment.…