Flynn v. Lane County Assessor, Tc-Md 080083d (or.tax 6-3-2009)

DECISION

Plaintiff appeals Defendant's Notices of Intention to Add Omitted Property (Notices), for Accounts 0666691 and 1738093, dated October 18, 2008.1

A trial was held in the Oregon Tax Court courtroom, Salem, Oregon on April 16, 2009. Plaintiff appeared on his own behalf. Marc Kardell, Assistant County Counsel, appeared on behalf of Defendant. Bryce Krehbiel (Krehbiel), Residential Appraiser III, testified.

I. STATEMENT OF FACTS

As a result of Plaintiff's land partition in 2003, the value of Plaintiff's land was divided among three tax accounts, 0666691, 0666683 and 1738093. Defendant…