Preview:

IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax

BRUCE BENSON and SHAY BENSON, )
) Plaintiffs, ) No. 020660B )
v. ) ) COLUMBIA COUNTY ASSESSOR, ) ) Defendant. ) DECISION A trial was convened on September 12, 2002. Shay Benson testified for Plaintiffs. Thomas Linhares, Columbia County Assessor, appeared and testified. The parties agree to the correction of certain real property values on tax lot 700 for the 2000-2001 tax year as set forth below.
The remaining issue argued at trial concerns the computation of the maximum assessed value of the subject real property.
STATEMENT OF FACTS
During 1998, Plaintiffs physically moved a single family dwelling and a detached garage. The original location of 78161 Alston-Maygar Road, Rainier, (tax account number 03-062 8334-000-00401 - tax lot 401) was moved one mile south to 25381 Warren Road, Rainier, (tax account number 03-06 2 7303-030-00700 - tax lot 700). At that new location, the house and detached garage were placed on concrete foundations. / / / / / / / / /
Following the relocation, Defendant appraised both properties for the
subsequent 1999-2000 tax year. The real market value (RMV) for the subject property

was adjusted as follows:  
Before  After  
Land  $ 71,800  $71,800  
Impmts.  $ 74,500  $ 7,200  (value of on-site development)  
Total  $146,300  $79,000  

The RMV and maximum assessed value (MAV) of tax lot 700 were increased to reflect the total value of both the house and garage. While the RMV of tax lot 401 was reduced, the MAV was not reduced after the house was moved. The MAV for the tax years 1998-99 (before the house was moved) and 1999-2000 (after the house was moved) were as follows:
1998-99 1999-2000 MAV - Land $ 19,710 $ 20,280 MAV - Impmts $ 65,400 $ 67,360 MAV - Total $ 85,110 $ 87,640
Columbia County Assessor Tom Linhares believes there is no provision in the Oregon Revised Statues or the Oregon Constitution providing for a reduction in MAV when a house is moved from a lot. Linhares testified that had the house been destroyed or damaged due to fire or act of God, ORS 308.1461 would have triggered a / / / / / / reduction in MAV. Ms. Benson testified of her belief they were being taxed twice for the same house because the MAV was increased on tax lot 700 and not decreased on tax
1 All references to the Oregon Revised Statues (ORS) are to 1999.
lot 401.

COURT

Download 020660B_Benson.pdf

Oregon Law