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IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax PATRICK A. DEAN and BRENDA M. DEAN, Plaintiffs, v. COLUMBIA COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) )

TC-MD 060551C

DECISION OF DISMISSAL

Defendant denied Plaintiffs' application for the Oregon Active Military Service Members homestead exemption for the 2006-07 tax year. Plaintiffs filed an appeal in this court June 15, 2006. A case management conference was held August 3, 2006, by telephone. Brenda Dean (Brenda) appeared for Plaintiffs. Nancy Sullivan represented Defendant. The parties agree that Plaintiffs' application was filed May 31, 2006. Defendant denied the application as untimely. The homestead exemption at issue was passed by the Oregon Legislature in 2005. See House Bill 2945; Or Laws 2005, ch 520,

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Oregon Law