Legal Opinion

Maitra v. Douglas County Assessor, Tc-Md 101052b (or.tax 4-1-2011)

Oregon Tax Court

Decided April 1, 2011No. TC-MD 101052BPublished

1Opinion of the Court

DECISION

Plaintiffs appeal the disqualification from farm use special assessment of 3.96 acres of farm land (subject property) identified as Account R15300 for the 2010-11 tax year. A telephone trial was held on March 24, 2011. Bandana Maitra (Maitra) appeared and testified on behalf of Plaintiffs. Paul van Dyk (van Dyk), Assistant County Counsel for Douglas County, appeared on behalf of Defendant. Erleen Simms (Simms), a farm/forest appraiser for Defendant, testified on behalf of Defendant. Plaintiffs did not submit exhibits. Defendant's exhibits A through G were admitted without objection.…

2Cases cited3 opinions

  1. Feves v. Department of RevenueOregon Tax Court · 1971
  2. Everhart v. Department of RevenueOregon Tax Court · 1999
  3. Ameral v. Department of RevenueOregon Tax Court · 1996

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