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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Property Tax NEW BEGINNINGS CHRISTIAN CENTER, Plaintiff, v. CLATSOP COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) )

No. 000739D

DECISION OF DISMISSAL

A Complaint was filed in this case on May 15, 2000. A case management conference was scheduled to begin at 9:00 a.m. on June 25, 2001, to consider the appeal of plaintiff. At issue is the denial of plaintiff's application for tax exemption for the 19992000 tax year. The Magistrate Division sent notice of the scheduled hearing to plaintiff in a letter dated May 4, 2001. The notice was sent to plaintiff's last known address. The letter was not returned as undeliverable. The court scheduled this conference because plaintiff failed to follow through with the court's requests on April 4, 2001, and April 16, 2001, to notify the court if plaintiff planned to continue their appeal. Plaintiff failed to appear for the hearing. The court sent plaintiff a letter on June 25, 2001, requesting a response by July 10, 2001, as to why plaintiff was not present for the hearing. No response has been received to date. A case may be dismissed when the participant seeking relief fails to appear. For purposes of a telephone proceeding, a participant "appears" by being available at the telephone number provided to the court by that participant on the date and at the time /// DECISION OF DISMISSAL 1

prescribed. Accordingly, this appeal must be dismissed for lack of appearance. Now, therefore; IT IS THE DECISION OF THE COURT that the Complaint is dismissed. Dated this _____ day of July, 2001.

__________________________ JILL A. TANNER MAGISTRATE IF YOU WANT TO APPEAL THIS DECISION, FILE A COMPLAINT IN THE REGULAR DIVISION OF THE OREGON TAX COURT, FOURTH FLOOR, 1241 STATE ST., SALEM, OR 97301-2563. 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 JILL A. TANNER ON JULY 24, 2001. THE COURT FILED THIS DOCUMENT ON JULY 24, 2001.

DECISION OF DISMISSAL

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