Tetz v. Washington Co.
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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Small Claims Property Tax DAVID G. AND LINDA K. TETZ, Plaintiffs, v. WASHINGTON COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) No. 000699B DECISION AND JUDGMENT This matter is before the court on its own Motion to Dismiss. A case management conference was convened on September 5, 2000. Tony Rosatti represented the defendant. There was no appearance for plaintiffs. Plaintiffs seek a reduction in the 1999-00 assessed value of their residence. They contend their tax bill should be reduced. The Washington County Board of Tax Appeals reduced the subject property's real market value (RMV) from $291,590 to $240,000. Since the maximum assessed value was (already) lower at $217,470, it was unaffected. Because of this reduction, plaintiffs claim they are also entitled to a tax refund. That is incorrect. The taxes were already computed on the lower of real market or maximum assessed value. The reduction in RMV does not impact the tax computation. Therefore, there is no real tax impact to the dispute; plaintiffs are not aggrieved. /// So long as the property's maximum assessed value is less than its real DECISION AND JUDGMENT 1 market value, the taxpayer is not aggrieved within the meaning of ORS 305.275. Parks Westsac L.L.C. v. Dept. of Rev., ___ OTR ___ (1999). After considering the record, the court concludes that the case must be dismissed. Now, therefore, IT IS HEREBY ADJUDGED AND DECREED that this appeal is dismissed. Dated this ____ day of September, 2000. _______________________________ _ JEFF MATTSON MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE JEFF MATTSON ON SEPTEMBER 11, 2000. THE COURT FILED THIS DOCUMENT ON SEPTEMBER 11, 2000. DECISION AND JUDGMENT 2
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