Finnicum v. Jackson Co.
Annotate this Case
Download PDF
IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Property Tax WILLIAM W. AND VICKI L. FINNICUM, Plaintiffs, v. JACKSON COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) No. 000439B DECISION OF STIPULATION This matter is before the court upon the written stipulation of the parties filed on June 26, 2000. IT IS THE DECISION OF THE COURT that the real market value and assessed value of property described as Account No. 1-083549-9 were, as stipulated for the 1999-2000 tax year; RMV Land: $ 83,610 Improvements: $ 71,390 Total: $ 155,000 AV Land: Improvements: Total: $ 155,000 $ 83,610 $ 71,390 IT IS FURTHER DECIDED the stipulated value of $155,000 becomes the base value. Appraised value of $275,000 plus any trends as required by Oregon Revised Statutes. Difference of $120,000 to be allocated to base value at the following factors: Basement repairs Deck repairs Curb & sidewalk repairs Miscellaneous repairs Total $ 30,000 $ 13,000 $ 4,000 $ 14,600 $ 61,600 or 49% of total repairs or 21% of total repairs or 6% of total repairs or 24% of total repairs Each year as repairs are made by the January 1 assessment year the parties are to meet together and determine the percentage of repairs based on a total cost DECISION OF STIPULATION 1 of $61,600 for each area and apply that amount to the total loss in value of $120,000. The result is then added to the adjusted base each year starting with $155,000. IT IS FURTHER DECIDED that the county shall correct the assessment and tax rolls to reflect the above values. Any refund due following this correction is to be promptly paid with statutory interest pursuant to ORS 311.806 and 311.812. Dated this ____ day of July, 2000. _______________________ JEFF MATTSON 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 97310. 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 JEFF MATTSON ON JULY 11, 2000. THE COURT FILED THIS DOCUMENT ON JULY 11, 2000. DECISION OF STIPULATION 2
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
