Perkins v. Department of Revenue

CARL N. BYERS, Senior Judge.

Plaintiffs (taxpayers) appeal a magistrate decision upholding the action of the Multnomah County Assessor. The assessor issued a “corrected” tax statement, retroactively denying a property tax exemption for the 1999-2000 tax year. Intervenor-Defendant Multnomah County (the county) intervened to defend the assessor’s actions. The parties have stipulated the facts and submitted the matter to the court on cross-motions for summary judgment.

FACTS

Although the parties stipulated to some facts, not all the necessary facts have been stipulated. However, it appears there is…