Legal Opinion

Froehlich v. Wasco County Assessor, Tc-Md 100219c (or.tax 5-26-2010)

Oregon Tax Court

Decided May 26, 2010No. TC-MD 100219CPublished

1Opinion of the Court

DECISION

This matter is before the court on Defendant's written request for dismissal, contained in its Answer filed March 26, 2010. Hearing on the matter was held April 20, 2010. Plaintiff appeared on her own behalf. Defendant was represented by Darlene Lufkin.

I. STATEMENT OF FACTS

Plaintiff appealed the real market value (RMV) of her property for the 2009-10 tax year. The county board of property tax appeals (BOPTA) sustained the assessor's RMV of $558,790. The maximum assessed value (MAV) is $261,076. Because that number is less than the RMV, Plaintiff's assessed value (AV) is $261,076.…

2Cases cited6 opinions

  1. Parks Westsac L.L.C. v. Department of RevenueOregon Tax Court · 1999
  2. Kaady v. Department of RevenueOregon Tax Court · 2000
  3. Sherman v. Department of RevenueOregon Tax Court · 2004
  4. People for the Ethical Treatment of Animals v. Institutional Animal Care & Use CommitteeOregon Supreme Court · 1991
  5. Northwest Medical Laboratories, Inc. v. Good Samaritan Hospital & Medical CenterOregon Supreme Court · 1990

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