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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax

KENNETH M. KIMMEL  )  
and SUSAN H. KIMMEL,  )  
)  TC-MD 040432A  
Plaintiffs,  )  
)  
v.  )  
)  
MULTNOMAH COUNTY ASSESSOR,  )  
)  
Defendant.  )  DECISION OF DISMISSAL  

Plaintiffs have appealed the assessment of property, identified as Account R318593, for the 2003-04 tax year. Plaintiffs represented themselves.  Defendant appeared through Richard Sanderman, of its staff.
I. STATEMENT OF FACTS
The property at issue is commercial in character, located at 15350 NE Sandy Blvd. in Portland. For the 2003-04 tax year, it was assigned a real market value of $416,880, with $227,280 on the land and $189,600 on the improvements.  
Those values lead to Plaintiffs

Download 040432A_Kimmel.pdf

Oregon Law