Opinion
TC-MD 160247R
10-21-2016
LORETTA M. KREGER-ROGERS and THOMAS H. LAWRENCE, Plaintiffs, v. DEPARTMENT OF REVENUE, State of Oregon, Defendants.
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered October 10, 2016. The court did not receive a statement of costs and disbursements within 14 days after its Decision of Dismissal was entered. See Tax Court Rule-Magistrate Division (TCR-MD) 16 C(1).
RICHARD DAVIS MAGISTRATE JUDGE
This matter came before the court on Defendant's Motion to Dismiss (Motion), filed September 28, 2016.
Plaintiffs filed their Complaint on June 17, 2016, appealing the inactivation of their property tax deferral program account. In its Motion, Defendant requested that the court dismiss Plaintiffs' appeal as moot because it has already granted Plaintiffs the relief requested in their Complaint. Defendant wrote that it has "determined Plaintiff[s'] homestead is eligible for deferral for the 2016 tax year and has already initiated the process to pay the 2015/16 property taxes to the county." (Motion at 1.) Based on Defendant's representation that it has provided Plaintiffs with the relief requested in their Complaint, Defendant's Motion to Dismiss as moot is granted. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant's Motion to Dismiss as moot is granted.