Opinion
TC-MD 130005N
07-31-2013
JELD-WEN INC., Plaintiff v. MARION COUNTY ASSESSOR, and DEPARTMENT OF REVENUE, State of Oregon, Defendants.
DECISION
ALLISON R. BOOMER MAGISTRATE, JUDGE.
Plaintiff filed its Complaint on December 31, 2012, challenging the value of properties identified as Accounts R34113 and R104578 for the 2012-13 tax year. Defendants requested dismissal of Plaintiff's appeal of Account R34113 for the 2012-13 tax year because Plaintiff failed to timely appeal that account to the board of property tax appeals as required by ORS 305.275(3). In an Order issued May 16, 2013, the court dismissed Plaintiff's appeal of Account R34113 for the 2012-13 tax year.
On July 26, 2013, the parties filed a stipulation, agreeing to a reduction in the real market value of Account R104578 for the 2012-13 tax year. The court finds that the real market value of Account R104578 is as stipulated by the parties for the 2012-13 tax year. Now, therefore, IT IS THE DECISION OF THIS COURT that the real market value of property identified as Account R104578 is, as stipulated, for the 2012-13 tax year:
Real Market Value (RMV)
| Land: | $1, 105, 230 |
| Improvements: | $4, 506, 486 |
| Total (RMV): | $5, 611, 716 |
IT IS FURTHER DECIDED that Plaintiff's appeal of property identified as Account R34113 for the 2012-13 tax year is dismissed.