Pippenger v. Lane County Assessor, Tc-Md 100141d (or.tax 8-19-2010)

DECISION OF DISMISSAL

This matter is before the court on Defendant's Motion to Dismiss, filed as part of its Amended Answer1 on April 12, 2010, requesting that Plaintiffs' appeal be dismissed.

Oral argument was held via telephone on May 11, 2010. David Pippenger (Pippenger) appeared on behalf of Plaintiffs. David Evans (Evans), Farm/Forest Appraiser, appeared on behalf of Defendant.

I. STATEMENT OF FACTS

The parties agree that on August 5, 2009, Defendant notified Plaintiffs in writing that it disqualified the following acreage owned by Plaintiffs from farm special assessment:

Account Acreage…