Rothenfluch v. Department of Revenue

CARL N. BYERS, Judge.

Clackamas County corrected the tax rolls for omitted property for the years 1981-82, 1982-83 and 1983-84. Plaintiffs petitioned defendant for relief from such action. Defendant dismissed plaintiffs’ petition and plaintiffs appeal.

Plaintiff Gerald Rothenfluch (Gerald) and his brother, Dean Rothenfluch (Dean), purchased the subject land in the name of D & G Enterprises in 1977. In 1980, an office building and two 2-bedroom duplexes were built on the property. A second office building was constructed the following year. In 1985, Dean conveyed his undivided one-half interest…