Gissel v. Multnomah County Assessor, Tc-Md 080512d (or.tax 10-6-2008)

DECISION OF DISMISSAL

Plaintiff appeals the real market value of his property identified as Account 00619673 for tax years 2006-07 and 2007-08.

This matter is before the court on Defendant's motion to dismiss Plaintiff's Complaint.

I. STATEMENT OF FACTS

Plaintiff's subject property was disqualified from forestland special assessment on December 21, 2005. (Def's ltr at 2, June 13, 2008.) Plaintiff alleges in his letter dated August 2, 2008, that he never received the "declass notice" sent by Defendant. (Def's Ex C.) The address on the declass notice was the same as Plaintiff's current address and…