Randolph v. Deschutes County Assessor, Tc-Md 080287b (or.tax 9-19-2008)

Oregon Tax Court

Randolph v. Deschutes County Assessor, Tc-Md 080287b (or.tax 9-19-2008)

Oregon Tax Court·Decided September 19, 2008·No. TC-MD 080287B.·Published

Opinion

DECISION OF DISMISSAL On July 23, 2008, the parties filed a proposed Stipulation for the 2007-08 tax year. Therein, it was recommended that the real market value (RMV) of the land be reduced from $217,510 to $177,600, for a total RMV of $308,350. The total maximum assessed value would remain unchanged at $128,680. The proposed Stipulation states the change to RMV "[d]oes not change the Taxable Assessed Value."

This proposal does not meet the statutory requirements of ORS 305.275 (2005) in that Plaintiffs are not aggrieved with certain tax amounts in dispute. Those requirements are discussed in Kaady v. Dept. ofRev., 15 OTR 124 (2000).

Now, therefore,

IT IS THE DECISION OF THIS COURT that this matter be dismissed.

*Page 1

Free access — add to your briefcase to read the full text and ask questions with AI

DECISION OF DISMISSAL On July 23, 2008, the parties filed a proposed Stipulation for the 2007-08 tax year. Therein, it was recommended that the real market value (RMV) of the land be reduced from $217,510 to $177,600, for a total RMV of $308,350. The total maximum assessed value would remain unchanged at $128,680. The proposed Stipulation states the change to RMV "[d]oes not change the Taxable Assessed Value."

This proposal does not meet the statutory requirements of ORS 305.275 (2005) in that Plaintiffs are not aggrieved with certain tax amounts in dispute. Those requirements are discussed in Kaady v. Dept. ofRev., 15 OTR 124 (2000).

Now, therefore,

IT IS THE DECISION OF THIS COURT that this matter be dismissed.

*Page 1

Randolph v. Deschutes County Assessor, Tc-Md 080287b (or.tax 9-19-2008), (Or. Super. Ct. 2008).

Pincite

Randolph v. Deschutes County Assessor, Tc-Md 080287b (or.tax 9-19-2008) (Randolph v. Deschutes County Assessor, Tc-Md 080287b (or.tax 9-19-2008)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related