Emmert v. Multnomah County Assessor

• Court: Oregon Tax Court
• Decided: November 27, 2018
• Docket: TC-MD 180224G
• Status: Unpublished

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax

TERRY W. EMMERT, ) ) Plaintiff, ) TC-MD 180224G ) v. ) ) MULTNOMAH COUNTY ASSESSOR, ) ) Defendant. ) FINAL DECISION OF DISMISSAL1

Plaintiff filed a Motion to Dismiss, which was unopposed by Defendant. The parties had

been disputing whether Defendant would be allowed to enter the subject property for the purpose

of obtaining valuation evidence. Relying on Poddar v. Department of Revenue, 328 Or 552, 983

P2d 527 (1999), the court issued its Order Compelling Inspection and its Order Regarding

Protective Order and Site Inspection, incorporated herein. Plaintiff’s Motion to Dismiss stated

that he preferred paying the property tax assessment over “giving up his rights under the Fourth

Amendment” by allowing Defendant’s employees to enter and photograph his home. Now,

therefore,

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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered November 8, 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).

FINAL DECISION OF DISMISSAL TC-MD 180224G 1 of 2 IT IS THE DECISION OF THIS COURT that Plaintiff’s Complaint is dismissed.

Dated this day of November, 2018.

POUL F. LUNDGREN 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 signed by Magistrate Poul F. Lundgren and entered on November 27, 2018.

FINAL DECISION OF DISMISSAL TC-MD 180224G 2 of 2