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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Small Claims
PropertyTax

WILLIAM HUFFMAN ) and EVELENE HUFFMAN, )
)
Plaintiffs, ) TC-MD 050545C
)
v. )
)
KLAMATH COUNTY ASSESSOR, )

) Defendant. ) DECISION and JUDGMENT
Plaintiffs appeal the real market value (RMV) of their land for the 2004-05 tax year.
Trial was held by telephone September 20, 2005.  William Huffman (Huffman) appeared for
Plaintiffs. Donald Ringgold (Ringgold), Chief Appraiser, Klamath County Assessor, appeared
for Defendant.
I.  STATEMENT OF FACTS
The appeal involves three properties in Klamath Falls, representing improved parcels at 513 Washington Street and 521 Washington Street and an unimproved parcel adjacent to the home on 521 Washington Street.  The properties are identified in the assessor

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Oregon Law