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IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax LANE COUNTY ASSESSOR, ) ) Plaintiff, ) ) v. ) ) MARVIN BERKMAN and CAROL BERKMAN, ) ) Defendants. )

TC-MD 070313C

DECISION OF DISMISSAL

This matter is before the court on Defendants' Motion to Dismiss (motion), filed April 18, 2007. The motion was discussed with the parties during the June 6, 2007, initial case management conference. Plaintiff, not represented by counsel, requested time to confer with counsel. The court granted the request and gave Plaintiff until July 6, 2007, to respond in writing to Defendants' dismissal request. Plaintiff failed to respond within the time provided. The court's decision is, therefore, rendered without the benefit of Plaintiff's written response. The basis for Defendants' motion is that the board of property tax appeals (board) reduced the value of the subject property1 at the board hearing on February 27, 2007, based on a recommendation by the assessor's authorized representative. The board accepted the recommendation of the assessor's representative and reduced the value to the amounts recommended by the assessor. Defendants assert that Plaintiff is not aggrieved because it received all the relief it sought. The court agrees. The genesis of this case was a petition to the board filed by Defendants (petitioners before the board), who own the subject property. The assessor responded by recommending that the board reduce the value based on comparable sales. ( Defs' Ex. A at 1.) That recommendation
The board reduced the real market value, the exception real market value (for new construction), the maximum assessed value, and the assessed value.
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DECISION OF DISMISSAL TC-MD 070313C

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was based on Plaintiff's analysis of comparable sales. (Id. at 1, 5.) The board accepted the assessor's recommendation and reduced the values commensurate with that recommendation. The real market value was reduced to $900,000, as requested by the assessor. (Ptf's Compl at 3.) The assessor then appealed the board's order to this court, seeking an increase in the real market value to $1,350,000. ORS 305.275(1)(a)2 requires that the appealing party be "aggrieved by and affected by an act, omission, order or determination" of the board. Plaintiff is not aggrieved or affected by the board's order because the board acted in accordance with its recommendation, issuing an order reflecting exactly the values Plaintiff recommended. There was no act or omission by the board contrary to Plaintiff's request. Plaintiff now has information suggesting a higher value is in order. However, the board did what the assessor asked and the statute does not allow the assessor to challenge that action. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendants' Motion to Dismiss is granted because Plaintiff is not aggrieved by the board's order, as required by ORS 305.275. Dated this _____ day of July 2007. ______________________________ DAN ROBINSON MAGISTRATE

If you want to appeal this Decision, file a Complaint in the Regular Division of the Oregon Tax Court, by mailing to: 1163 State Street, Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 State Street, Salem, OR. Your Complaint must be submitted within 60 days after the date of the Decision or this Decision becomes final and cannot be changed. This document was signed by Magistrate Dan Robinson on July 20, 2007. The Court filed and entered this document on July 20, 2007.

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Reference to the Oregon Revised Statutes (ORS) is to 2005.

DECISION OF DISMISSAL TC-MD 070313C

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Oregon Law