Paris v. Dept. of Rev.

I. INTRODUCTION

This matter comes before the court on the Motion to Dismiss of Defendant Department of Revenue (the department) and the Response of Plaintiffs Jean Claude Paris and Maarja K. Paris (taxpayers) to the motion. The department asserts taxpayers lack standing before this court because taxpayers are not aggrieved.

II. FACTS

Taxpayers appeal the real market value (RMV) for the 2007-08 tax year of residential real property identified in the county's records as Account R223970. Taxpayers request that the RMV of the property be reduced to $369,900. Taxpayers requested the reduction to…