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IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax  
BENJAMIN WALKER and NICOLE WALKER,  
  
) ) ) ) ) ) ) ) ) )
  
  

  Plaintiffs,
  
  
TC-MD 110325D

  v.  MULTNOMAH COUNTY ASSESSOR,  
  
  
  DECISION OF DISMISSAL

  Defendant.
  
  


  This matter is before the court on Defendant.s Amended Motion to Dismiss (Amended Motion) on the ground that Plaintiffs failed to appeal within the 90 days required by ORS 305.280(1).  Defendant also alleges that Plaintiffs are not

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Oregon Law