Gordon v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from an opinion and order denying relief from interest accrued on past-due property taxes for the 1990-91 tax year.

Based on the evidence adduced at trial, the court finds the following facts:

In late 1986, plaintiff resided at 3748 Southeast Main Street, Portland (Main Street). He purchased a new residence at 1553 Southeast 48th Avenue, Portland, (48th Avenue), and moved into the new residence in January, 1987. Plaintiff mailed an estimated 20 notices of change of address to his creditors and others, including one to the Multnomah County Assessor…