Eymann v. Lane Co.

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Property Tax RICHARD O. EYMANN and EMILY J. EYMANN, Plaintiffs, v. LANE COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) ) No. 020581A DECISION AND JUDGMENT OF DISMISSAL Plaintiffs have appealed the real market value of property identified by Account No. 1668654. This parcel is now under special assessment as lands in farm use. Plaintiffs are currently farming the land. Defendant has not disqualified the property. This appeal is premature. Until the Defendant disqualifies the land and takes measures to demand a sum certain from Plaintiffs, there is not a matter for the court to decide. Now, therefore, IT IS HEREBY ADJUDGED AND DECREED that this matter be dismissed. Dated this ____ day of July, 2002. ________________________________ SCOT A. SIDERAS MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE SCOT A. SIDERAS ON JULY 9, 2002. THE COURT FILED THIS DOCUMENT ON JULY 9, 2002. DECISION AND JUDGMENT OF DISMISSAL CASE NO. 020581A 1

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