Opinion
TC-MD 110366N
12-14-2011
DESCHUTES COUNTY ASSESSOR, Plaintiff v. KJT PROPERTIES LLC, Defendant.
DECISION OF DISMISSAL
ALLISON R. BOOMER MAGISTRATE PRO TEMPORE .
This matter is before the court on Plaintiff's written Motion to Withdraw (Motion), filed December 1, 2011, requesting “a Decision of Dismissal pursuant to TCR 54(A)(2).” Tax Court Rule (TCR) 54 A(2) states in pertinent part that “an action shall not be dismissed at the plaintiff's instance save upon judgment of dismissal ordered by the court and upon such terms and conditions as the court deems proper. If a counterclaim has been pleaded by a defendant prior to the service upon the defendant of the plaintiff's motion to dismiss, the defendant may proceed with the counterclaim.” As of the date of this Decision, the court has received no further communication from Defendant.
TCR 54 is made applicable through the Preface to the Magistrate Division Rules, which states in pertinent part, that “[i]f circumstances arise that are not covered by a Magistrate Division rule, rules of the Regular Division of the Tax Court may be used as a guide to the extent relevant.”
Defendant's Answer, filed May 10, 2011, requests reductions in value for each of the Accounts appealed, as requested in the related appeal KJT Properties v. Deschutes County Assessor, TC-MD No 110491N. The related appeal, TC-MD No 110491N, was dismissed by this court in a Decision of Dismissal entered November 23, 2011, following a written request to withdraw filed by KJT Properties LLC, the plaintiff in that matter. After considering the matter, the court finds the case should be dismissed. Now, therefore, IT IS THE DECISION OF THIS COURT that this matter be dismissed.