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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Small Claims Property Tax GLORIETTA BAY LLC, and SCOTT LEPMAN, President, Plaintiffs, v. LINN COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) )

No. No. 000317F (Control) 000318F;000319F;000320F 000321F;000322F;000323F

DECISION AND JUDGMENT

Case Nos. 000317F, 000318F, 000319F, 000320F, 000321F, 000322F These cases are before the court on its own Motion to Dismiss. The motion was heard at the case management conference on May 23, 2000. Scott Lepman appeared for plaintiffs. Karen Robey appeared for defendant. In each of the above cases plaintiffs are seeking a reduction in the real market value in tax year 1999-00. Even if plaintiffs were to receive such a correction, the new real market values, in each case, would be greater than defendant's maximum assessed values. As such, no tax change would occur and there would be no refund. Because there is no real tax impact to the dispute plaintiffs are not aggrieved. As long as the property's maximum assessed value is less than its real market value, plaintiffs are not aggrieved within the meaning of ORS 305.275. Parks Westsac L.L.C. v. Dept. of Rev., ___ OTR ___ (1999). /// ///

DECISION AND JUDGMENT

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Case No. 000323F This case was resolved by Partial Decision and Judgment of Stipulation dated June 20, 2000. IT IS HEREBY ADJUDGED AND DECREED that Case Nos. 000317F, 000318F, 000319F, 000320F, 000321F, 000322F be dismissed. Dated this ____ day of July, 2000. _________________________________ SALLY L. KIMSEY MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE SALLY L. KIMSEY ON JULY 31, 2000. THE COURT FILED THIS DOCUMENT ON JULY 31, 2000.

DECISION AND JUDGMENT

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