Samuel F. NEWTON and Milca L. Newton, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant, and DEPARTMENT OF REVENUE, Defendant. TC 4649.In the Oregon Tax Court. Regular Division. Decision for Defendants rendered February 23, 2004. Plaintiffs appeal from a Decision of Dismissal of the Magistrate Division. Defendant Clackamas County argued the Complaint should be dismissed as groundless. […]