Aslin v. Coos County Assessor, Tc-Md 080040c (or.tax 1-13-2009)

DECISION

Plaintiff has appealed the late filing penalty Defendant imposed for failing to sign his personal property return for the 2007-08 tax year. The appeal involves a constitutional challenge to the declaration requirement on the personal property return that taxpayers are required to submit each year. The parties presented written arguments regarding the penalty and submitted the matter to the court for determination.

I. STATEMENT OF FACTS

Plaintiff is a metal worker who owns and operates his own business. Plaintiff has a machine shop with taxable personal property, identified by assessor's…