Lozano v. Multnomah Co.

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IN THE MAGISTRATE DIVISION OF THE OREGON TAX COURT Property Tax R. NORRIS LOZANO and KANDACE LOZANO, Plaintiffs, v. MULTNOMAH COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) ) No. 010083C DECISION APPROVING STIPULATION This matter is before the court upon the oral agreement of the parties, conveyed to the court during the October 11, 2001, case management conference. The agreement is based on confirmed structural defects and problems attendant thereto. The court finds the agreement acceptable. Now, therefore, IT IS THE DECISION OF THE COURT that the real market values for the 1998-99, 1999-00 and 2000-01 tax years, of the improvements associated with the property identified as Multnomah County Assessor s Account No. R289050, shall be reduced as follows: 1998-99 Improvements: FROM TO $598,300 $390,900 $634,200 $414,360 $659,570 $430,940 1999-00 Improvements: 2000-01 Improvements: These reductions are ordered under the 20 percent error provision of ORS 305.288. The land value was not at issue for any tax year. IT IS FURTHER DECIDED that the total real market and assessed values be DECISION APPROVING STIPULATION 1 adjusted accordingly. IT IS FURTHER DECIDED that any excess taxes paid shall be refunded with interest by the appropriate county tax authorities pursuant to ORS 311.806 and 311.812. Dated this _____ of October, 2001. _______________________________ DAN ROBINSON MAGISTRATE IF YOU WANT TO APPEAL THIS DECISION, FILE A COMPLAINT IN THE REGULAR DIVISION OF THE OREGON TAX COURT, FOURTH FLOOR, 1241 STATE ST., SALEM, OR 97301-2563. YOUR COMPLAINT MUST BE SUBMITTED WITHIN 60 DAYS AFTER THE DATE OF THE DECISION OR THIS DECISION BECOMES FINAL AND CANNOT BE CHANGED. THIS DOCUMENT WAS SIGNED BY MAGISTRATE DAN ROBINSON ON OCTOBER 24, 2001. THE COURT FILED THIS DOCUMENT ON OCTOBER 24, 2001. DECISION APPROVING STIPULATION 2

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