Emami v. Clackamas County Assessor, Tc-Md 080594d (or.tax 12-18-2009)

DECISION

Plaintiff appeals Defendant's determination of real market value for property identified as Account 00258517 for tax years 2007-08 and 2008-09. A trial was held September 29, 2009, in the Oregon Tax Courtroom, Salem, Oregon. W. Scott Phinney, Attorney at Law, appeared on behalf of Plaintiff. Plaintiff testified. Kathleen J. Rastetter, Senior Clackamas County Counsel, appeared on behalf of Defendant. Lynn Longfellow (Longfellow), Sales Data Analyst for Clackamas County Assessment and Taxation, testified on behalf of both parties. Geoff Bennett (Bennett), Appraiser, testified on behalf…