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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax

STEPHEN HALL,

  
) ) ) ) ) ) ) ) )
)
  
  

  Plaintiff,
  
  
TC-MD 120098N (Control)
              120099N


v.

LINCOLN COUNTY ASSESSOR,

  
  
  
DECISION

  Defendant.
  
  



Plaintiff appealed the real market value of property identified as Accounts R22111 and R329570 (subject property) for the 2011-12 tax year.1  A trial was held by telephone on November 1, 2012.  Wyatt S. Baum, Attorney at Law, appeared on behalf of Plaintiff.  Plaintiff testified on his own behalf.  Kristin Yuille, Assistant County Counsel, appeared on behalf of Defendant.  Justin Reed (Reed), farm/forest appraiser, and Joe Davidson (Davidson), residential appraiser, testified on behalf of Defendant.  Plaintiff.s Exhibits 2 through 4 and Defendant.s Exhibits A through K were received without objection.  Defendant objected to Plaintiff.s Exhibit 1, a transcript of the Board of Property Tax Appeals (BOPTA) proceeding on March 7, 2012.  Defendant raised issues related to the authenticity and accuracy of the transcript.  The court allowed a limited admission of those parts of Plaintiff.s Exhibit 1 that are accurate.  However, neither of the parties. witnesses relied on Plaintiff.s Exhibit 1.  
1 Plaintiff filed two Complaints, TC-MD No 120098N and TC-MD No 120099N.  By Order of the court entered December 31, 2012, the court consolidated Plaintiff.s appeals.

I.  STATEMENT OF FACTS
At the beginning of trial, the parties identified several agreed-upon facts.  The subject property is a

Download 120098NHallDec.pdf

Oregon Law