Clackamas Cty. Asses. v. Vill. at Main St. Phase, Tc 4877 (or.tax 6-15-2010)

ORDER GRANTING IN PART AND DENYING IN PART DEFENDANT'S PETITION FOR ATTORNEYS FEES AND COSTS

This matter comes before the court on the statement of Defendant (taxpayer) for an award of fees pursuant to ORS 305.490.1, 2 Objections to the petition were filed by Plaintiff (county). A hearing was held on the matter January 19, 2010.

The county first objects that an award of fees under ORS 305.490, if made, is required to be paid only by the Department of Revenue (department). The county observes that the department is not a party to this case and therefore no award of fees can be made.

Consistent…