Hoyt Street Properties LLC v. Department of Revenue

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

This matter comes before the court on a motion submitted by Defendant Department of Revenue (the department) to dismiss the Complaint filed by Plaintiff (taxpayer). Although Defendant Multnomah County Assessor (the county) did not file a motion or memorandum related to this issue, it joins in the department’s motion. The county also appeared and presented its position at the oral argument held in this matter.

II. FACTS

Taxpayer has owned the property at issue in this appeal (the property) for many years. The property has more than one tax lot. Before…