Oregon Tax Court March 30, 2011, TC-MD 110006D. (Harty v. Deschutes County Assessor, Tc-Md 110006d (or.tax 3-30-2011))

DECISION OF DISMISSAL This matter is before the court upon the written stipulation of the parties filed on March 2, 2011. The parties request that the court determine whether it has jurisdiction. The Defendant Department of Revenue (Department) filed a motion on January 21, 2011, to be removed as Defendant, citing ORS 305.560(1)(c)(A).