Berrey v. Lane County Assessor, Tc-Md 110191d (or.tax 12-14-2011)

DECISION

Plaintiff appeals the real market value of property identified as Account 1724408 (subject property) for tax year 2010-11. A trial was held in the Oregon Tax Court Mediation Center with Plaintiff appearing in person and Defendant appearing by telephone on October 17, 2011. Plaintiff, an Oregon real estate broker, testified on his own behalf. David Sohm (Sohm), Registered Appraiser 3, Lane County Assessment and Taxation, appeared on behalf of Defendant.

Defendant's Exhibit A was accepted after discussion of the court's exhibit exchange rule.1

I. STATEMENT OF FACTS

Sohm described the…