Opinion
TC-MD 130362C
02-04-2014
FINAL DECISION OF DISMISSAL
This matter is before the court on its own motion to dismiss this case for lack of prosecution.
A trial was scheduled at 9:00 a.m. on February 4, 2014, to consider Plaintiffs' appeal. On September 3, 2013, the court sent notice of the scheduled trial to Plaintiffs' representative at the email address provided to the court. The notice was not returned as undeliverable. The notice advised that if Plaintiffs did not appear, the court might dismiss the appeal.
Plaintiffs failed to appear for the February 4, 2014, trial and failed to provide an explanation for their failure to appear. Under such circumstances, the court finds the appeal must be dismissed for lack of prosecution. Now, therefore,
After the time scheduled for trial on February 4, 2014, Defendant faxed a letter to the court including a letter by taxpayers dated December 23, 2013, stating, "[we] do not wish to pursue any further questions regarding [our] tax bill. * * * Please discontinue the lawsuit." (Def's Ltr at 2, Feb 4, 2014.) The court has no record of Plaintiffs' December 23, 2013, letter filed with the court.
IT IS THE DECISION OF THIS COURT that the Complaint is dismissed.
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DAN ROBINSON
MAGISTRATE
If you want to appeal this Final Decision of Dismissal, 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 of Dismissal or this Final Decision of Dismissal cannot be changed.