Oregon Tax Court February 6, 2004, TC-MD 021158C (Coos County Assessor v. Department of Revenue)

DAN ROBINSON, Magistrate.

*336Plaintiff Coos County Assessor (the county) appeals from an order of Defendant Department of Revenue (the department), arguing that the department abused its discretion under ORS 306.1151 by accepting a petition and ultimately reducing the value of certain real property identified in the assessor’s records as Account 3270.23 for tax years 1998-99 and 1999-2000.