Hayden Island Condos v. Multnomah Cty., Tc-Md 060822d (or.tax 8-18-2008)

DECISION

This matter is before the court on cross-motions for summary judgment. The parties filed a statement of Stipulated Facts on February 29, 2008. Oral argument was held May 6, 2008. This matter is now ready for decision.

I. STATEMENT OF FACTS

Plaintiff is an entity formed "in August 2002 for the sole purpose of developing the Waterside Condominiums (the `Project')," an 84 unit residential building. (Stip Facts 8, 4.) Plaintiff's Managing Member, Steven Morrison (Morrison), "called the Multnomah County Assessor's Office" on three different dates seeking information to aid him in completing…