Balogh v. Clatsop County

This case involves the legal question of whether the demolition of a structure at the owner's request requires a reduction in the assessed value of the property. The parties have agreed to the facts set forth below and have asked the court to render a decision on the legal issue involved.

I. STATEMENT OF FACTS

Plaintiff hired a local construction company to remove a 360 square foot cabin from his property, identified as Account 6629. The structure was demolished in November 2004. The cabin was removed because of severe damage to the structure caused by dry rot.

Defendant did not remove the real…