Naidj v. Washington County Assessor, Tc-Md 091268d (or.tax 9-13-2010)

DECISION OF DISMISSAL

Plaintiffs appeal Defendant Department of Revenue's (Department) Conference Decision No 08-0135, dated April 16, 2009. Department's Motion to Dismiss, filed September 8, 2009, stated that Plaintiffs failed "to state ultimate facts sufficient to constitute a claim." (Def Department's Mot to Dismiss at 1.) Plaintiffs' response, filed January 27, 2010, requested the court to adjust "the MAV based on the actual square footage as specified in OAR 150-311.234." (Ptf's Ltr at 3, Jan 24, 2010.) Defendant-Washington County Assessor (Assessor) filed a response March 18, 2010,…