Facaros v. Lane County Assessor

• Court: Oregon Tax Court
• Decided: August 5, 2013
• Docket: TC-MD 120425N
• Status: Unpublished

Opinion

IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax

NICKOLAS FACAROS, ) ) Plaintiff, ) TC-MD 120425N ) v. ) ) LANE COUNTY ASSESSOR, ) ) Defendant. ) DECISION

Plaintiff filed his Complaint on April 26, 2012, challenging the value of properties

identified as Accounts 0636983 and 1837804 for the 2010-11 and 2011-12 tax years. In an

Order issued March 7, 2013, the court dismissed Plaintiff’s appeal of Account 1837804 for the

2010-11 tax year finding that it lacks jurisdiction to consider Plaintiff’s appeal of Account

1837804 for the 2010-11 tax year under ORS 305.288(1).

On August 2, 2013, the parties filed a written stipulation, agreeing to a reduction in the

real market value of Account 0636983 for the 2010-11 and 2011-12 tax years. (Stip at 1-2,

Aug 2, 2013.) Plaintiff withdrew its appeal of Account 1837804 for the 2011-12 tax year. (Id. at

2.) The court finds that the real market value of Account 0636983 is as stipulated by the parties

for the 2010-11 and 2011-12 tax years. Now, therefore,

IT IS THE DECISION OF THIS COURT that the real market values of property

identified as Account 0636983 are, as stipulated, for the 2010-11 and 2011-12 tax years:

2010-11 tax year:

Real Market Value (RMV): Land: $ 79,500 Improvements: $ 55,660 Total: $135,160

Exception RMV: $ 79,500;

DECISION TC-MD 120425N 1 2011-12 tax year:

RMV: Land: $ 72,345 Improvements: $ 52,480 Total: $124,825.

IT IS FURTHER DECIDED that, for the reasons set forth in the court’s Order issued

March 7, 2013, Plaintiff’s appeal of property identified as Account 1837804 for the 2010-11 tax

year is dismissed.

IT IS FURTHER DECIDED that, as requested by Plaintiff, Plaintiff’s appeal of property

identified as Account 1837804 for the 2011-12 tax year is dismissed.

Dated this day of August 2013.

ALLISON R. BOOMER MAGISTRATE

If you want to appeal this 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 Decision or this Decision becomes final and cannot be changed.

This Decision was signed by Magistrate Allison R. Boomer on August 5, 2013. The court filed and entered this Decision on August 5, 2013.

DECISION TC-MD 120425N 2