Multnomah County v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on Park Vista Corporation’s (taxpayer) motion for summary judgment. Plaintiff (county) has filed its response. The basic facts are undisputed.

Taxpayer appealed the 1992-93 assessed value of certain real property to the Department of Revenue (department). After a hearing, the department issued its Opinion and Order No. 93-3551(M), dated December 16,1994, reducing the property’s value on the tax roll and awarding taxpayer a refund of any excess taxes paid.

The county appealed from the department’s order by filing a complaint in this court on…