MDC Springfield LLC v. Lane County Assessor

IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax MDC SPRINGFIELD LLC, ) ) Plaintiff, ) TC-MD 140104C ) v. ) ) LANE COUNTY ASSESSOR, ) ) Defendant. ) FINAL DECISION This matter is before the court on the parties’ Stipulation filed May 19, 2014. Plaintiff appeals the real market value of property identified as Accounts 0118990 and 0118974 for the 2013-14 tax year. On April 4, 2014, Defendant filed a Motion to Dismiss (Motion) Plaintiff’s Complaint as untimely under ORS 305.280(4). By Order of the court filed April 30, 2014, the court denied Defendant’s Motion. That Order is incorporated herein. Because the parties are in agreement, the case is ready for final decision. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant’s Motion to Dismiss is denied.

IT IS FURTHER DECIDED that the real market value of property described below is, as stipulated for the 2013-14 tax year: Account 0118990 Real Market Value: Land: $1,308,786 Improvements: $1,842,748 Total: $1,151,534 Account 0118974 Real Market Value: Land: $1,273,466 Improvements: $1, -0- Total: $1,273,466. ///

FINAL DECISION TC-MD 140104C 1 IT IS FURTHER DECIDED that, as stipulated by the parties, neither party is awarded attorney fees or costs and disbursements.

Dated this day of May 2014.

DAN ROBINSON MAGISTRATE

If you want to appeal this Final 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 Final Decision or this Final Decision cannot be changed.

This Final Decision was signed by Magistrate Dan Robinson on May 29, 2014.

The Court filed and entered this Final Decision on May 29, 2014.

FINAL DECISION TC-MD 140104C 2