Wood, Stone & Steel v. Hood River County Assessor

IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax WOOD, STONE & STEEL, ) ) Plaintiff, ) TC-MD 150360D ) v. ) ) HOOD RIVER COUNTY ASSESSOR, ) ) Defendant. ) FINAL DECISION This Final Decision incorporates without change the court’s Decision, entered November 3, 2015. The court did not receive a statement of costs and disbursements within 14 days after its Decision was entered. See TCR MD 16 C(1).

This matter came before the court on Defendant’s Answer, filed October 7, 2015.

Plaintiff filed its Complaint on June 26, 2015, requesting a reduction in the real market value of personal property, identified as Account No 617475. In its Answer, Defendant agreed “to change the [real market value] and [assessed value] for the 2014-15 tax year to $8,380 * * *.”

The court received Plaintiff’s response on October 13, 2015, stating that it “accept[s] Defendant’s valuation of [its] personal property.”1 Because the parties are in agreement, the case is ready for decision. Now, therefore, /// /// /// ///

The court was not able to file Plaintiff’s response because it was not accompanied by a certificate of service or other evidence that it was provided to Defendant. See Tax Court Rule-Magistrate Division (TCR-MD) 5 (regarding Ex Parte Communication).

FINAL DECISION TC-MD 150360D 1 IT IS THE DECISION OF THIS COURT that, as agreed to by the parties, the real market value of property identified as 617475 shall be $8,380 for the 2014-15 tax year.

Dated this day of November 2015.

RICHARD DAVIS 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. TCR-MD 19 B.

This document was filed and entered on November 20, 2015.

FINAL DECISION TC-MD 150360D 2