Huang v. Department of Revenue, Tc 4880 (or.tax 7-27-2009)

OPINION

I. INTRODUCTION

This matter comes before the court for decision after trial. Plaintiffs Allen C. Huang and Margaret Lin (taxpayers), represented pro se by Allen C. Huang (Huang), request a reduction in the real market value (RMV) of three parcels of taxpayers' property for the 2007-08 tax year. Intervenor Jefferson County Assessor (the county), represented at trial by Alexa Gassner, requests that the court uphold the RMV determined by the Board of Property Tax Appeals (BOPTA). Defendant Department of Revenue tendered its defense of the case to the county.

II. STATEMENT OF FACTS

The…