Burgoyne v. Wallowa County Assessor, Tc-Md 100525b (or.tax 9-22-2010)

DECISION

On April 19, 2010, Plaintiffs filed their Complaint challenging the assessment of property, identified as Account 1462. The 2009-10 real market value (RMV) of the subject property was set at $739,400 by the county Board of Property Tax Appeals. Plaintiffs request a reduction in RMV to $518,000. The 2009-10 maximum assessed value (MAV) is $521,848 and cannot be changed by the court in this appeal.

A case management conference was held in this matter on June 9, 2010, at which it was established that, even if Plaintiffs prevailed at trial, the potential tax refund is minimal. Defendant's…