Opinion
TC-MD 170305R
01-23-2018
SRI GURU AMAR DAS JI SIKH GURDWARA, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant.
This Final Decision of Dismissal incorporates without change the court's Decision of Dismissal, entered January 5, 2018. 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
This matter came before the court on Defendant's Motion to Dismiss on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.280(1).
A review of Plaintiff's materials shows Defendant denied Plaintiff's application for property tax exemption on June 23, 2017. Plaintiff did not file its appeal until September 22, 2017. This interval is longer than the 90 days required by ORS 305.280(1), which states in pertinent part:
"Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]"
Plaintiff has not presented any fact or argument which prevents the application of this statute. Defendant's Motion to Dismiss is granted. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant's Motion to Dismiss is granted. Plaintiff's appeal is dismissed.