Brock v. Josephine Co.

Annotate this Case

Download PDF

IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Property Tax JAMES L. BROCK and MARIA E. BROCK, Plaintiffs, v. JOSEPHINE COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) No. 020093F DECISION AND JUDGMENT OF STIPULATION This matter is before the court upon the oral stipulation of the parties made at the case management conference on June 5, 2002. Because the parties are in agreement, the case is ready for judgment. Now, therefore, IT IS HEREBY ADJUDGED AND DECREED that the real market value of the property described as Account No. R329088 was, as stipulated for the 2001-02 tax year: Land: $ 32,7201 Improvements: $ 21,7302 Total: $ 54,450 IT IS FURTHER ADJUDGED AND DECREED that the county 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 July, 2002. _________________________________ SALLY L. KIMSEY MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE SALLY L. KIMSEY ON JULY 10, 2002. THE COURT FILED THIS DOCUMENT ON JULY 10, 2002. 1 The land value includes specially assessed value. 2 The improvements value includes exception value of $19,390. DECISION AND JUDGMENT OF STIPULATION CASE NO. 020093F 1

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.