Opinion
TC-MD 111038N
09-24-2012
ANTONIO LOZANO (DECEASED) and ANTONIA LOZANO, Plaintiffs WASHINGTON COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants.
DECISION OF DISMISSAL
ALLISON R. BOOMER MAGISTRATE, JUDGE.
This matter is before the court on Defendant Department of Revenue's (the department's) motion made by letter dated September 11, 2012, to dismiss the Amended Complaint of Plaintiff Antonia Lozano (Plaintiff) because the appeal has become moot.
Plaintiff filed her Amended Complaint on October 31, 2011, challenging the department's inactivation of Plaintiff's property tax deferral for property identified as Account R412583 under the Senior and Disabled Property Tax Deferral Program (deferral program) for the 2011-12 tax year. In support of its motion to dismiss, the department states:
“Subsequent to the case management hearing held on August 20, 2012, Ms. Lozano provided the department with her household income information, which showed she was under the income limit for eligibility in the deferral program. Consequently, the [department] has now determined that [P]laintiff's homestead is eligible for deferral for the 2011/12 tax year, and has already initiated the process to pay her 2011/12 (and 2012/13) property taxes to the county. There remains no dispute regarding [ P]laintiff's eligibility for property tax deferral for the 2011/12 tax year, and this appeal should be dismissed as moot.”(Def's Ltr, Sept 11, 2012 (emphasis in original).) As of the date of this decision, Plaintiff has not filed a response to the department's letter. After considering the matter, the court finds that Plaintiff's appeal should be dismissed as moot because Plaintiff has received the relief requested. Now, therefore, IT IS THE DECISION OF THIS COURT that this matter be dismissed.