Riverside Golf & Country Club v. Multnomah Co.
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IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax RIVERSIDE GOLF & COUNTRY CLUB, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) No. 011295D (Control) 020667D DECISION OF STIPULATION This matter is before the court upon the written stipulation of the parties filed October 22, 2002, and Plaintiff's representative's, Mr. David Canary, Attorney at Law, letter dated October 22, 2002. Now, therefore, IT IS THE DECISION OF THIS COURT that the assessed value of Plaintiff's real property identified as Multnomah County Assessor's Account Nos. R280036, R280037, R280038, R280039, R280040, R280064, R280065, R280066, R280067, R280068, R280083, R315128, R315129, and R315147 shall be a total of $5,000,000 for the 2001-2002 tax year. IT IS FURTHER DECIDED that the county shall correct the assessment and tax rolls to reflect the above value. Any refund due following this correction is to be promptly paid with statutory interest pursuant to ORS 311.806 and ORS 311.812. IT IS FURTHER DECIDED that Plaintiff's appeal of its personal property identified as Multnomah County Assessor's Account No. P428193 is dismissed. IT IS FURTHER DECIDED that the omitted property identified as Multnomah County Assessor s Account No. R280038 for the 1997-98, 1998-99, 1999-2000, and 2000-2001 tax years is subject to correction in such amounts as to result in additional taxes owing by Plaintiff in the amount of $125,000. Pursuant to ORS 311.229, the stipulated amount of taxes owing shall be added to the tax extended on the tax rolls DECISION OF STIPULATION CASE NO. 011295D (Control) 1 against the property in Account No. R280038 for the 2002-03 tax year, without penalty or interest and to be collected and distributed in the same manner as other ad valorem taxes imposed upon the property for the 2002-03 tax year. Notwithstanding ORS 311.226, for purposes of collection and enforcement, the additional taxes added to the roll as set forth herein shall be considered delinquent as of the date the other taxes for the 2002-03 tax year become delinquent. IT IS FURTHER DECIDED that each party shall bear its own costs, disbursements and fees in this case. Dated this ____ day of October, 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 OCTOBER 25, 2002. THE COURT FILED THIS DOCUMENT ON OCTOBER 25, 2002. DECISION OF STIPULATION CASE NO. 011295D (Control) 2
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