Bounds v. Umatilla Co.

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Property Tax ROGER BOUNDS and REALINCO, ) ) ) ) ) ) ) ) ) Plaintiffs, v. UMATILLA COUNTY ASSESSOR, Defendant. No. 020740B DECISION AND JUDGMENT OF STIPULATION This matter is before the court upon the written stipulation of the parties filed November 14, 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. 121502 was, as stipulated for the 2001-02 tax year: Personal Property: $ 8,410 Total: $ 8,410 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 November, 2002. _________________________________ JEFF MATTSON MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE JEFF MATTSON ON NOVEMBER 21, 2002. THE COURT FILED THIS DOCUMENT ON NOVEMBER 21, 2002. DECISION AND JUDGMENT OF STIPULATION CASE NO. 020740B 1

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