Grant County Assr. v. Dayville Sch. Dist. 16j, Tc 4893 (or.tax 4-21-2010)

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

I. INTRODUCTION

This matter is before the court on cross-motions for summary judgment. Pursuant to a procedure established in case management conferences in this case, these motions raise a preliminary, and possibly dispositive, issue. Resolution of this preliminary issue will determine if further proceedings are necessary in this case.

II. FACTS

Plaintiff, Grant County Assessor (county), appealed from a decision of a magistrate in favor of Defendant, Dayville School District 16J…