Siuslaw F. Group v. Lane Co. Assessor, Tc-Md 080939c (or.tax 4-17-2009)

DECISION

Plaintiff appealed Defendant's determination that it owes ad valorem property taxes for the 2007-08 tax year on certain tangible personal property that was owned by L.H. Morris Electric, Inc. (L.H. Morris) until December 19, 2006. At that time, L.H. Morris surrendered the assets to Plaintiff because it was in default on its loan from Plaintiff. Plaintiff was represented by Benjamin M. Kearney, Attorney at Law. Defendant was represented by Marc Kardell, Assistant County Counsel, Lane County. The matter is before the court on stipulated facts and cross-motions for summary judgment.

I.…