Helfrich v. Lane County Assessor, Tc-Md 091414c (or.tax 1-29-2010)

DECISION

Plaintiff challenges Defendant's omitted property assessment for tax years 2003-04 through 2008-09, inclusive. In his Complaint, Plaintiff asked that the "back taxes" be waived. Defendant disagrees.

The court addressed the appeal with the parties during a case management hearing held December 30, 2009. Plaintiff appeared at the December 30, 2009, proceeding on his own behalf. Defendant was represented by Bryce Krehbiel, an appraiser with the county assessor's office. There is no dispute as to the material facts. The parties presented their respective arguments and tendered the matter…