Florence Designs v. Multnomah Cnty. Asses., Tc-Md 100663b (or.tax 2-24-2011)

DECISION

Plaintiff appeals the real market value of residential property identified as Account R201224 (subject property) for the 2009-10 tax year. A trial was held by telephone on January 25, 2011. Yevgeniy Petrusha (Petrusha), owner of Plaintiff and Oregon Registered Real Estate Agent, appeared and testified on behalf of Plaintiff. David Babcock (Babcock), Oregon Registered Appraiser, Multnomah County Division of Assessment, Recording, and Taxation, appeared and testified on behalf of Defendant.

I. STATEMENT OF FACTS

The subject property is an undeveloped, 16,980 square feet (0.39 acre) lot…