Ainsworth v. Multnomah Co.

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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Small Claims Property Tax HARRY AND GRACE AINSWORTH, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) No. 000813C DECISION AND JUDGMENT This matter is before the court upon the agreement of the parties, as set out in defendant s Stipulation filed September 12, 2000. Because the parties are in agreement, the case is ready for judgment. Now, therefore; IT IS HEREBY ADJUDGED AND DECREED that the subject property, described as Account No. R204110, qualifies for proration of taxes under ORS 308.425 for tax year 1999-00 due to a fire that destroyed the structure (plaintiffs home) in August 1999. Accordingly, the taxes shall be adjusted as provided by law. IT IS FURTHER ADJUDGED AND DECREED that the county shall correct the assessment and tax rolls in accordance with this Decision and refund any excess taxes paid with statutory interest pursuant to ORS 311.806 and 311.812. Dated this ____ day of September, 2000. _________________________________ DAN ROBINSON MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE DAN ROBINSON ON SEPTEMBER 20, 2000. THE COURT FILED THIS DOCUMENT ON SEPTEMBER 20, 2000. DECISION AND JUDGMENT 1

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