Opinion
TC-MD 140104C
05-29-2014
FINAL DECISION
This matter is before the court on the parties' Stipulation filed May 19, 2014. Plaintiff appeals the real market value of property identified as Accounts 0118990 and 0118974 for the 2013-14 tax year. On April 4, 2014, Defendant filed a Motion to Dismiss (Motion) Plaintiff's Complaint as untimely under ORS 305.280(4). By Order of the court filed April 30, 2014, the court denied Defendant's Motion. That Order is incorporated herein. Because the parties are in agreement, the case is ready for final decision. Now, therefore,
IT IS THE DECISION OF THIS COURT that Defendant's Motion to Dismiss is denied.
IT IS FURTHER DECIDED that the real market value of property described below is, as stipulated for the 2013-14 tax year: Account 0118990
Real Market Value:
Land: | $ 308,786 |
Improvements: | $ 842,748 |
Total: | $1,151,534 |
Account 0118974
Real Market Value:
Land: | $ 273,466 |
Improvements: | $ -0 |
Total: | $ 273,466. |
IT IS FURTHER DECIDED that, as stipulated by the parties, neither party is awarded attorney fees or costs and disbursements.
__________
DAN ROBINSON
MAGISTRATE
If you want to appeal this Final Decision, file a Complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Your Complaint must be submitted within 60 days after the date of the Final Decision or this Final Decision cannot be changed.