Opinion
TC-MD 111100D
04-13-2012
EDITH B. PATE, Plaintiff v. MULTNOMAH COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants.
DECISION OF DISMISSAL
JILL A. TANNER PRESIDING MAGISTRATE
Plaintiff appeals Defendant Department of Revenue's Notice of Account Inactivation, dated September 27, 2011.
A case management conference was held on April 12, 2012. Brian L. Ray (Ray), Plaintiff's grandson, appeared on behalf of Plaintiff. Kathy Stevens (Stevens) appeared on behalf of Defendant Department of Revenue.
Ray stated that Plaintiff agrees that the subject property's real market value is not “at issue.” Ray stated that, because his grandmother is 105 years of age, Plaintiff is requesting that “an exception [be] made based on her age” and that she be allowed to continue in the Senior and Disabled Property Tax Deferral Program, even though the real market value of the subject property exceeds the allowable real market value limit because it is more than 200 percent of the county median real market value. Stevens stated that there are no age exceptions stated in the applicable statutes, ORS 311.666 to 311.701. The court explained that “[i]n the construction of a statute, the office of the judge is simply to ascertain and declare what is, in terms or in substance, contained therein, not to insert what has been omitted, or to omit what has been inserted * * *.” ORS 174.010.
Because the court has no jurisdiction to grant the relief Plaintiff is seeking, Plaintiff's appeal is dismissed. Now, therefore, IT IS THE DECISION OF THIS COURT that this matter be dismissed.