Clackamas Cty. Assess. v. Village at Main St., Tc 4877 (or.tax 9-1-2009)

ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

I. INTRODUCTION

This matter comes before the court on cross-motions for summary judgment. Plaintiff Clackamas County (the county) appeals a decision in favor of Defendant Village at Main Street Phase II, LLC (taxpayer), issued by the Magistrate Division.

II. STATEMENT OF FACTS

Both parties have stipulated to the following facts. Taxpayer owns the property known as Village at Main Street Phase II, identified in the records of the Clackamas County Assessor as Account Nos. 05003168 and…