Union Oil Company of California v. Lincoln Co.

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Property Tax UNION OIL COMPANY OF CALIFORNIA, Plaintiff, v. LINCOLN COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) No. 020781A DECISION AND JUDGMENT OF STIPULATION This matter is before the court upon the oral stipulation of the parties made during the case management conference held June 11, 2002. It is the consensus of the parties that the value of property described as Account No. R206172 was, as stipulated for the 2001-02 tax yearLand: $69,080 Improvements: $ Total: $69,080 NA IT IS HEREBY ADJUDGED AND DECREED that the county correct the assessment and tax rolls to reflect the above values. Any refund due following this correction is to be promptly paid with statutory interest pursuant to ORS 311.806 and ORS 311.812. Dated this _______ day of July, 2002. ________________________________ SCOT A. SIDERAS MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE SCOT A. SIDERAS ON JULY 15, 2002. THE COURT FILED THIS DOCUMENT ON JULY 15, 2002. DECISION AND JUDGMENT OF STIPULATION CASE NO. 020781A 1

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