Heritage N.W. Prop. v. Deschutes Cnty., Tc-Md 100703c (or.tax 3-25-2011)

DECISION

Plaintiff appeals the real market value of commercial property identified as Accounts 134786 and 134787 (subject property) for the 2009-10 tax year. A trial was held by telephone on January 26, 2011. Robert Curtis Muth, Attorney at Law, appeared on behalf of Plaintiff. Richard Scott Smith (Smith), managing member of Plaintiff, and Peter Storten (Storten), a licensed real estate broker in Sisters, Oregon, testified on behalf of Plaintiff. Sharra Tisiot (Tisiot), Registered Appraiser, Deschutes County Assessor's Office, appeared and testified on behalf of Defendant. Neither Plaintiff…