Erwin v. Dept. of Rev.

BERNARD SHEVACH, Judge Pro Tempore.

Plaintiff filed a complaint in the Oregon Tax Court against the Oregon Department of Revenue and against Multnomah County, Oregon, by and through its Department of Assessment and Taxation, defendants, denominated by plaintiff as a class action suit to recover improperly assessed and collected personal property taxes upon allegedly exempt personal property. The complaint contended that the defendants have assessed and continue to assess, levy and collect taxes upon boathouses and houseboats owned and held by persons for their own personal use, benefit and…