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IN THE OREGON TAX COURT MAGISTRATE DIVISION
Property Tax  
BIG MOOSE DEVELOPMENT INC.,  
  
) ) ) ) ) ) ) ) )
  
  

  Plaintiff,
  
  
TC-MD 120251C

  v.  MULTNOMAH COUNTY ASSESSOR,  
  
  
  
DECISION

  Defendant.
  
  


  Plaintiff has appealed the real market value (RMV) of property identified as Account R172807 (subject property), for the 2011-12 tax year.  Trial in the matter was held by telephone December 5, 2012.  Plaintiff was represented by Steven Anderson (Anderson), Oregon Licensed Real Estate Broker, with 24 years of experience in real estate. Defendant was represented by Jeff Sanders (Sanders), Oregon Registered Appraiser III, and Jeff Brown (Brown), Residential Appeals Lead Appraiser, Multnomah County Assessor.s office.  Sanders, who prepared the appraisal report for Defendant, began his appraisal career as a residential fee appraiser in the late 1990s, then appraised property for the Washington County Assessor.s office between 2000 and 2006, before moving to the Multnomah County Assessor's office in 2006.  Plaintiff.s exhibits 1 and 2 and Defendant.s exhibit A were admitted into evidence at trial. I.  STATEMENT OF FACTS
The subject property is a 4,857 square foot single-family residential home with five bedrooms and either three or four bathrooms.1  (Ptf.s Ex 1-1; Def.s Ex A at 3.)  The home sits on a nearly one-third acre lot (12,900 square feet). (Ptf.s Ex 1-1; Def.s Ex A at 3.)  Other amenities include a gourmet kitchen, wood floors in the kitchen, dining room, and living room, a master bedroom with a private balcony,

Download BigMooseDevelopment120251C.DEC.pdf

Oregon Law