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ARMSTRONG WORLD INDUSTRIES v. COLUMBIA COUNTY ASSESSOR

No. TC-MD 100671B.

ARMSTRONG WORLD INDUSTRIES, Plaintiff, v. COLUMBIA COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants.

Tax Court of Oregon, Magistrate Division. Property Tax.

December 30, 2011.

DECISION

ALLISON R. BOOMER, Magistrate Pro Tempore.

Plaintiff appeals the real market value of industrial property improvements identified as Account 13220 (subject property) for the 2009-10 tax year. A trial was held in the Tax Courtroom, Salem, Oregon on August 8, 2011. Andrew Hall (Hall), Property Tax Director, Ryan, Inc., appeared and testified on behalf of Plaintiff. Joseph A. Laronge, Senior Assistant Attorney General, appeared on behalf of Defendant...

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