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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Property Tax DANNIE MILLAR, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) )

TC-MD 030427B

DECISION AND JUDGMENT

A case management conference was held on July 17, 2003. Dannie Millar participated on his own behalf; Jeff Procter represented Defendant. Plaintiff seeks a reduction in the 2002-03 real market value from $249,740 to $235,000, consistent with an independent real estate appraisal. Even if Plaintiff was to receive such relief, the revised total would still lie above Defendant's record assessed value at $194,150. As such, no tax change would occur and there would be no refund. Therefore, there is no real tax impact to the dispute; Plaintiff is not aggrieved. So long as the property's maximum assessed value is less than its real market value, the taxpayer is not aggrieved within the meaning of ORS 305.275. Parks Westsac L.L.C. v. Dept. of Rev., 15 OTR 50 (1999). Plaintiff submitted some market information he asked the court to review. Included was an earlier listing of the subject property for sale at an asking price of $274,900, substantially above Defendant's estimate of value. Plaintiff's collection of listings and generalized items do not demonstrate any value below Defendant's assessment at $194,150. Without such probative evidence, any value reduction is unsupported and speculative at best. DECISION AND JUDGMENT TC-MD 030427B 1

/// After considering the record, the court concludes that the case must be dismissed. Now, therefore, IT IS THE DECISION OF THE COURT that this appeal is dismissed. Dated this ____ day of October, 2003. ________________________________ JEFF MATTSON MAGISTRATE

THIS DOCUMENT WAS SIGNED BY MAGISTRATE JEFF MATTSON ON OCTOBER 30, 2003. THE COURT FILED THIS DOCUMENT ON OCTOBER 30, 2003.

DECISION AND JUDGMENT TC-MD 030427B

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