Opinion
TC-MD 160265R
09-13-2016
JEANNINE GUSKE, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants.
This Final Decision incorporates without change the court's Decision, entered August 23, 2016. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See Tax Court Rule-Magistrate Division (TCR-MD) 16 C(1).
RICHARD DAVIS MAGISTRATE
This matter is before the court on Defendant's Motion to Dismiss (Motion), filed August 11, 2016. Plaintiff filed her Complaint on July 18, 2016, requesting reinstatement of Homestead Property Tax Deferral, for property identified as Account P348938, because she "did not sell" the property. (Compl at 1.) In its Motion, Defendant agreed that Plaintiff "is the sole owner of her homestead as required under ORS 311.670(3)" and agreed that "Plaintiff's homestead is eligible for deferral for the 2016 year, and [Defendant] has already initiated the process to pay her 2015/2016 property taxes to the county." (Ans at 1.) Defendant Multnomah County Assessor has not appeared in this matter. Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that, as agreed by the parties, Plaintiff's homestead qualifies for Homestead Property Tax Deferral for the 2015-16 tax year. Dated this day of September 2016.