Decision for Defendants rendered February 14, 2012. HENRY C. BREITHAUPT, Judge. This matter is before the court on cross-motions for partial summary judgment. Throughout this order, real market value is referred to as "RMV," maximum assessed value is referred to as "MAV," and assessed value is referred to as "AV." References to "CPR" are references to the so-called "changed property ratio" — the ratio described in, for example, ORS 308.153(1)(b). Any reference to "the Mill" is a reference...
