Oregon Freeze Dry Foods Inc. v. Linn Co.

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax OREGON FREEZE DRY FOODS, INC., ) ) ) ) ) ) ) ) ) ) ) Plaintiff, v. LINN COUNTY ASSESSOR and DEPARTMENT OF REVENUE, STATE OF OREGON, Defendants. No. 010037D DECISION OF STIPULATION This matter is before the court upon the written stipulation of the parties filed October 31, 2002. Because the parties are in agreement, the case is ready for decision. Now, therefore, IT IS THE DECISION OF THIS COURT that the real market values of the property described as Account Nos. R0145595, R0124228, and P544300 were, as stipulated for the 2000-2001 tax year: Account No. R0145595: Land: $ 272,150 Improvements: $10,696,710 Less: Economic Obsolescence: ($ 1,784,190) Total: $ 9,184,670 Account No. R0124228: Land: $ 1,794,550 Improvements: $14,507,270 Less: Economic Obsolescence: ($ 2,419,790) Total: $ 13,882,030 DECISION OF STIPULATION CASE NO. 010037D 1 Account No. P544300 Personal Property $1,692,560 IT IS FURTHER DECIDED that Defendant shall correct the assessment and tax rolls to reflect the above values. Any refund due following this correction shall be promptly paid with statutory interest pursuant to ORS 311.806 and ORS 311.812. Dated this ____ day of November, 2002. ____________________________ JILL A. TANNER PRESIDING 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 JILL A. TANNER ON NOVEMBER 25, 2002. THE COURT FILED THIS DOCUMENT ON NOVEMBER 25, 2002. DECISION OF STIPULATION CASE NO. 010037D 2

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