James v. Lane County Assessor, Tc-Md 110456c (or.tax 7-19-2011)

DECISION

Plaintiffs have appealed to this court seeking reimbursement of property taxes they paid on a structure that was removed in 2005. The property is carried on the assessment and tax rolls as assessor's Account 0780781.

Kari L. James (James) appeared for Plaintiffs. Defendant was represented by Bryce Krehbiel and Tara Smith, Residential Appraisers. The parties chose to receive a decision from this court without a trial in the matter.

I. STATEMENT OF FACTS

Shortly after Plaintiffs purchased the subject property, which consisted of a lot and an old dilapidated home, Plaintiffs made an…