Smull Family Trust v. Polk County Assr., Tc-Md 090830b (or.tax 1-8-2010)

DECISION

Plaintiff appeals Defendant's Notice of Disqualification, dated February 25, 2009, for tax years 2005-06 through 2008-09.

A trial was held at the Oregon Tax Court on November 20, 2009. Paul L. Smull, trustee, represented Plaintiff. Nancy K. Smull testified as a witness. Douglas Schmidt, Polk County Assessor, appeared on behalf of Defendant.

Defendant's Exhibits A-H were offered and received without objection. The record closed on November 20, 2009.

Plaintiff initially disputed both the disqualification of the subject property from special assessment and the imposition of additional taxes…