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IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax

ROBINSON CROSSING LLC,

  
) ) ) ) ) ) ) ) )
  
  

  Plaintiff,
  
  
TC-MD 110470D


v.

WASHINGTON COUNTY ASSESSOR,

  
  
  
DECISION OF DISMISSAL

  Defendant.
  
  



This matter is before the court on the parties. Stipulated Agreement, filed  
September 6, 2011.  The parties signed stipulated agreement requested a change to real market value and maximum assessed value but no change to assessed value.  Defendant.s representative, Mark Hertel, submitted a document entitled Compression Calculations, filed September 7, 2011, stating that the requested change in values does not result in a property tax reduction.
This court has previously concluded that in general, for a taxpayer to be aggrieved, real market value must be lower than the maximum assessed value.  Parks Westsac, L.L.C. v. Dept. of Rev., 15 OTR 50, 52 (1999).  In order for a property tax appeal to made, a taxpayer must have standing.  (ORS 305.275(1(a)).  To have standing, a taxpayer must be aggrieved.  Id.  

Download RobinsonCrossing110470Ddedm.pdf

Oregon Law