Courier v. Clatsop County Assessor

• Court: Oregon Tax Court
• Decided: October 26, 2015
• Docket: TC-MD 150314C
• Status: Unpublished

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax

PAUL COURIER, ) ) Plaintiff, ) TC-MD 150314C ) v. ) ) CLATSOP COUNTY ASSESSOR, ) ) Defendant. ) FINAL DECISION OF DISMISSAL

This Final Decision of Dismissal incorporates without change the court’s Decision of

Dismissal, entered on October 8, 2015. The court did not receive a statement of costs and

disbursements within 14 days after its Decision of Dismissal was entered. See

TCR-MD 16 C(1).

Plaintiff appeals the real market value of property identified as Account 6431 (subject

property) for the 2014-15 tax year. The appeal is from an order of the county board of property

tax appeals (Board). (Ptf’s Compl at 1-2.) During a telephone case management hearing held

June 1, 2015, the parties agreed to a telephone trial to be heard on October 5, 2015. The court

sent the parties written notice of that trial on June 2, 2015. The court’s trial notice included the

following language: “Your case may be dismissed if you are not available for this proceeding.”

Plaintiff did not appear for the scheduled trial. Defendant’s representative, L. Catherine

Harper, Senior Appraiser, did appear for the trial.

Plaintiff initiated the appeal and is the party seeking affirmative relief. That being the

case, Plaintiff has the burden of proof and must establish an error in the record assessment by a

preponderance of the evidence to prevail. See ORS 305.427. Plaintiff submitted no evidence

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FINAL DECISION OF DISMISSAL TC-MD 150314C 1 prior to trial as required by Tax Court Rule-Magistrate Division (TCR-MD) 11 C(1)(a), and

Plaintiff failed to appear at trial.

The current real market value on the assessment and tax rolls was reduced by the Board

at Defendant’s recommendation. Although Defendant timely submitted an appraisal report prior

to trial that provided an opinion of value in excess of the roll value, Defendant did not file a

complaint challenging the Board’s value. See Village at Main Street v. Dept. of Rev., 22 OTR

52, 57 (2015).

Under these circumstances, the court dismisses Plaintiff’s appeal of the 2014-15 real

market value of the subject property, Account 6431, for lack of prosecution because Plaintiff

failed to appear at trial. Now, therefore,

IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is dismissed.

Dated this day of October 2015.

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. TCR-MD 19 B.

This document was filed and entered on October 26, 2015.

FINAL DECISION OF DISMISSAL TC-MD 150314C 2