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IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax MARYLOU WRAY-HANSEN, Plaintiff, v. DESCHUTES COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) )

No. 011140F

DECISION

Plaintiff appealed the assessment of additional property taxes under ORS 311.2051 arguing that Defendant's error does not meet the statutory standard for clerical error. Trial was held on June 21, 2002, in Bend, Oregon. STATEMENT OF FACTS Plaintiff owns property in Deschutes County identified for purposes of property taxation as Account No. 18-11-25C0-04300/111133. On September 24, 2001, Defendant mailed Plaintiff a letter explaining that an error had been discovered in the assessment and tax roll for Plaintiff's property and as a result the county intended to correct the assessed value (AV). This letter explained that a clerical error was made when the county transitioned to a new computer system to implement the changes in property tax calculations in conformity with Measure 50.2 As a result of the correction the increase in taxable assessed values (TAV) were $14,625 for 1997-98, $15,059 for 1998-99, $15,514 for 1999-2000, and $15,980 for

1

All references to the Oregon Revised Statutes are to 1999.

In May 1997, the voters approved Measure 50 by referendum. Prior to Measure 50, property was taxed at its real market value (RMV). To implement the limit on the growth of assessed value for property taxes required by Measure 50, the concept of "maximum assessed value" (MAV) was established. For the 1997-98 tax year, which was the implementation year for Measure 50, MAV was calculated by taking the property's 1995-96 RMV that appeared on the roll and subtracting ten percent. Or Const, Art XI,

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Oregon Law