Iron Mountain Prop. v. Douglas Cty. Asse., Tc-Md 110106n (or.tax 4-22-2011)

DECISION OF DISMISSAL

This matter is before the court on the Douglas County Assessor's (County) Answer Motions to Dismiss (Answer), filed March 30, 2011, and its Amended Answer Motions to Dismiss (Amended Answer), filed April 6, 2011. A case management conference was held in this matter on April 18, 2011, during which the parties presented arguments on the County's motions to dismiss.

I. STATEMENT OF FACTS

Plaintiff filed its Complaint on March 3, 2011, challenging two conference decisions issued by the Oregon Department of Revenue (Department) for the 2007-08 tax year: Conference Decision No…