King v. Multnomah Co.
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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Property Tax KEVIN R. KING and MARISSA J. KING, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) TC-MD 030149B DECISION AND JUDGMENT This matter is before the court on Defendant s motion to dismiss, filed with the Answer on March 25, 2003. Two case management conferences were convened on April 29, 2003, and November 14, 2003. Kevin King participated for Plaintiffs. Beth Fast represented Defendant. During the second conference call with this court, Plaintiffs withdrew their claims for all years prior to 2002-03. Those years shall be dismissed pursuant to Plaintiffs request. As for the 2002-03 tax year, Plaintiffs presented their appeal to the Multnomah County Board of Property Tax Appeals. Upon review, the following reductions were made: FROM TO Real Market Value (RMV): $194,670 $183,210 Maximum Assessed Value (MAV): $174,170 $174,170 Assessed Value (AV): $174,170 $174,170 Plaintiffs fully accept the revised RMV at $183,210. They now claim they are similarly entitled to a pro rata reduction in the MAV. They request the court determine the MAV should be $141,120. DECISION AND JUDGMENT TC-MD 030149B 1 A similar issue was recently argued in the Regular Division of the Oregon Tax Court. In that case the court stated: Under Measure 50 and the statutes implementing it, there is no linkage between the RMV and MAV. Instead, each value is determined and one of the two, the lesser, becomes, in any given year, the assessed value (AV) for the property. Gall v. Dept. of Rev., Regular Division TC 4639, (Order issued Nov 17, 2003). Therefore, Plaintiffs are not automatically entitled to a reduction in MAV simply because the RMV was changed. There is no error or omission by Defendant for the 2002-03 tax year. After considering the written submissions, the court concludes that the case must be dismissed for tax years 1997-98 through 2002-03. Now, therefore, IT IS ADJUDGED AND DECREED that this appeal is dismissed. Dated this ____ day of December, 2003. ________________________________ JEFF MATTSON MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE JEFF MATTSON ON DECEMBER 8, 2003. THE COURT FILED THIS DOCUMENT ON DECEMBER 8, 2003. DECISION AND JUDGMENT TC-MD 030149B 2
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