Oregon Tax Court September 30, 2011, TC-MD 110405D. (Michael King Smith v. Yamhill County, Tc-Md 110405d (or.tax 9-30-2011))

DECISION OF DISMISSAL This matter is before the court on Defendant's Motion to Dismiss (Motion), filed in an Answer Addendum on May 12, 2011, requesting that Plaintiff's Complaint be dismissed. Plaintiff's Response to Defendant's Motion to Dismiss and Request for Oral Argument (Response) was filed August 9, 2011.