Oregon Tax Court June 21, 2011, No. TC 4968. (Ghazi-Moghaddam v. Department of Revenue, Tc 4968 (or.tax 6-21-2011))

ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT I. INTRODUCTION This case came before the court on the motion of Defendant Department of Revenue (the department) for summary judgment. Plaintiff (taxpayer) seeks a judgment ordering the Washington County Assessor (the assessor) to reduce the Maximum Assessed Value (MAV) of real property that taxpayer owns in Washington County.