Dallman v. Lane Co.

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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Small Claims Property Tax RALPH AND ESTHER DALLMAN, ) ) ) ) ) ) ) ) ) Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. No. 000767A DECISION AND JUDGMENT The Dallmans have appealed the assessed value of Lane County property, identified by Account No. 995298, located at 5944 View Loop in Florence. The 1997-98 tax year, under ORS 305.288, is in dispute. Lane County did not choose to participate in this appeal beyond the filing of its Answer. STATEMENT OF FACTS The total assessed value of this property is $168,470. Plaintiffs presented evidence of two comparable sales, adjusted to conform to the characteristics of the subject property, to support their opinion that $128,000 is a more accurate estimate of the property's value. COURT'S ANALYSIS On the basis of this record plaintiffs' evidence is persuasive proof of the value of the property. CONCLUSION IT IS HEREBY ADJUDGED AND DECREED that the officers of Lane County shall, for the 1997-98 tax year, lower the assessed value of this property to DECISION AND JUDGMENT 1 $128,000, setting this amount between land and improvements in the appropriate manner. If, following this correction, any taxes previously paid are now found to have been paid in excess, a refund shall issue, carrying interest as set out in ORS 311.806 and 311.812. Dated this _____ day of July, 2000. ________________________________ SCOT A. SIDERAS PRESIDING MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE SCOT A. SIDERAS ON JULY 25, 2000. THE COURT FILED THIS DOCUMENT ON JULY 25, 2000. DECISION AND JUDGMENT 2

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