Village at Main Street Phase II, LLC II v. Dept. of Rev.Annotate this Case
Four consolidated property tax appeals returned to the Oregon Supreme Court following remand to the Oregon Tax Court. In "Village I," the Supreme Court addressed whether the Tax Court had erred by denying defendant-intervenor Clackamas County Assessor's (assessor) motion for leave to file amended answers on the ground that the answers contained impermissible counterclaims challenging the value of taxpayers' land. The Supreme Court determined that the assessor should have been allowed to challenge the land valuations, and it reversed and remanded the cases to the Tax Court. Before the assessor filed amended answers, taxpayers served notices of voluntary dismissal of their cases pursuant to Tax Court Rule (TCR) 54 A(1). The Tax Court then entered a judgment of dismissal, over the assessor's objection. The court denied the subsequent motions for relief from the judgment by defendant Department of Revenue (department) and the assessor. On appeal, the Supreme Court addressed whether, as defendants argued, the Tax Court erred by giving effect to taxpayers' notices of voluntary dismissal rather than to the decision in "Village I" concerning the assessor's counterclaims pending in the motions for leave to file amended answers. The Court concluded that the Tax Court erred in dismissing the appeals given the decision and remand in Village I. Accordingly, it vacated the Tax Court's order denying defendants relief from the judgment, reversed the general judgment of dismissal, and remanded for further proceedings.