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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property  Tax

KARL T. & DOROTHY J. JENNINGS FAMILY TRUST,

  
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  Plaintiff,
  
  
TC-MD 120129


v.

LANE COUNTY ASSESSOR ,

  
  
  
DECISION  

  Defendant.
  
  



Plaintiff appeals the real market value of residential property identified as Account 0798973 (subject property) for the 2011-12 tax year.  A trial was held on August 1, 2012, via telephone at the Oregon Tax Court, Salem, Oregon.  David E. Carmichael, Attorney at Law, represented Plaintiff.  Tony Wells (Wells), general manager at Prudential Pacific Properties, testified on behalf of Plaintiff.  Karl Jennings (Jennings), trustee, testified on behalf of Plaintiff.  Defendant.s representative, Bryce Krehbiel (Krehbiel), testified on behalf of Plaintiff.  Krehbiel, Residential Appraiser, Lane County Assessment and Taxation, appeared on Defendant.s behalf.  
Plaintiff.s Exhibit 1, Plaintiff.s Rebuttal Exhibit 1, and Defendant.s Exhibits A through L were received without objection.  
I.  STATEMENT OF FACTS
The subject property is a two-story, 1,762 square foot home located on 0.14 acres in Florence, Lane County, Oregon.  (Ptf.s Ex 1 at 4.)  The subject property.s improvement is a house built in 1979 that has a main level of 1,090 square feet and an upper level of 672 square feet.  (Id. at 4-5.)  The house has three bedrooms, two bathrooms, and an attached two-car garage.  (Id. at 5.)   The house has a heat pump heating system.  (Id.)  When the subject property  
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was listed for sale in 2011, the listing stated that the

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Oregon Law