Opinion
TC-MD 120425N
08-05-2013
NICKOLAS FACAROS, Plaintiff v. LANE COUNTY ASSESSOR, Defendant.
DECISION
ALLISON R. BOOMER, MAGISTRATE J.
Plaintiff filed his Complaint on April 26, 2012, challenging the value of properties identified as Accounts 0636983 and 1837804 for the 2010-11 and 2011-12 tax years. In an Order issued March 7, 2013, the court dismissed Plaintiff's appeal of Account 1837804 for the 2010-11 tax year finding that it lacks jurisdiction to consider Plaintiff's appeal of Account 1837804 for the 2010-11 tax year under ORS 305.288(1).
On August 2, 2013, the parties filed a written stipulation, agreeing to a reduction in the real market value of Account 0636983 for the 2010-11 and 2011-12 tax years. (Stip at 1-2, Aug 2, 2013.) Plaintiff withdrew its appeal of Account 1837804 for the 2011-12 tax year. (Id. at 2.) The court finds that the real market value of Account 0636983 is as stipulated by the parties for the 2010-11 and 2011-12 tax years. Now, therefore, IT IS THE DECISION OF THIS COURT that the real market values of property identified as Account 0636983 are, as stipulated, for the 2010-11 and 2011-12 tax years:
2010-11 tax year:
Real Market Value (RMV):
Land: $ 79, 500
Improvements: $ 55, 660
Total: $135, 160
Exception RMV: $ 79, 500;
2011-12 tax year:
RMV:
Land: $ 72, 345
Improvements: $ 52, 480
Total: $124, 825.
IT IS FURTHER DECIDED that, for the reasons set forth in the court's Order issued March 7, 2013, Plaintiff's appeal of property identified as Account 1837804 for the 2010-11 tax year is dismissed.
IT IS FURTHER DECIDED that, as requested by Plaintiff, Plaintiff's appeal of property identified as Account 1837804 for the 2011-12 tax year is dismissed.