Waldo Block Partners v. Motion for Summary Jud.

CARL N. BYERS, Senior Judge.

Plaintiffs (taxpayers) appeal the 1999-2000 assessed value of their specially assessed historic property. This appeal arises from differing interpretations of the statutes providing for special assessment of historic properties. Because taxpayers’ claims present only legal questions, the matter has been submitted to the court on cross-motions for summary judgment. The court has considered both the written and oral arguments of the parties.

FACTS

The subject property is land and a commercial building in downtown Portland known as Waldo Block. It was designated as…