Kelly v. Department of Revenue, Tc-Md 070742c (or.tax 5-8-2008)

DECISION

Plaintiff has appealed Defendant's determination to not defer a portion of her tax year 2007-08 property taxes under the senior and disabled persons homestead property tax deferral program. Trial was held in the courtroom of the Oregon Tax Court in Salem on January 25, 2008. Plaintiff was represented by her husband John L. Keeler (Keeler). Defendant was represented by Norm Miller (Miller), a Department of Revenue (department) employee who manages the property tax deferral program.

I. STATEMENT OF FACTS

The parties agree to the following facts. Plaintiff owns a home located at 2417 NE…