Legal Opinion

Holland v. Multnomah County Assessor, Tc-Md 110458c (or.tax 12-14-2011)

Oregon Tax Court

Decided December 14, 2011No. TC-MD 110458CPublished

1Opinion of the Court

DECISION OF DISMISSAL

This matter is before the Defendant's motion to dismiss tax years 2008-09 and 2009-10. On April 18, 2011, Plaintiffs filed a Complaint regarding an "acknowledged" error by Defendant (for 2010-11 tax year), and then requested relief from "double taxation error" for Account R121185 for the "2004 — 2005 — 2006 — 2007 — 2008 — 2009 — 20[]10" tax years. On June 9, 2011, Defendant filed its "Motion to Dismiss Claims Relating to the 2004 — 2009 Tax Year(s), and Standard Answer Relating to the 2010 Tax Year(s)." Defendant argued that Plaintiffs failed to allege facts showing that…

2Cases cited4 opinions

  1. Parks Westsac L.L.C. v. Department of RevenueOregon Tax Court · 1999
  2. Kaady v. Department of RevenueOregon Tax Court · 2000
  3. Sherman v. Department of RevenueOregon Tax Court · 2004
  4. Paris v. Dept. of Rev.Oregon Tax Court · 2008

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