Legal Opinion

Wynne v. Lincoln County Assessor, Tc-Md 080231c (or.tax 9-18-2008)

Oregon Tax Court

Decided September 18, 2008No. TC-MD 080231CPublished

1Opinion of the Court

ORDER

This matter is before the court on Defendants' motion for dismissal (motion) of Plaintiff's value appeal for the 2003-04 through 2006-07 and 2008-09 through 2012-13 tax years. The court addressed Defendants' motion during the July 2, 2008, oral argument. Katrina Wynne appeared on her own behalf. Rochelle Nedeau appeared on behalf of defendants.

I. STATEMENT OF FACTS

Plaintiff owns a residential manufactured structure in Lincoln County (the property), identified as Account M192410. On March 16, 2004, Plaintiff appealed to the Tax Court the Lincoln County Assessor's (the county) valuation of…

2Cases cited7 opinions

  1. Portland General Electric Co. v. Bureau of Labor & IndustriesOregon Supreme Court · 1993
  2. Kaady v. Department of RevenueOregon Tax Court · 2000
  3. Vsetecka v. Safeway Stores, Inc.Oregon Supreme Court · 2004
  4. TVKO v. HowlandOregon Supreme Court · 2003
  5. U.S. Bancorp & Subsidiaries v. Department of RevenueOregon Tax Court · 1999

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