Marcus v. Multnomah Co.
Annotate this Case
Download PDF
IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax LEWIS MARCUS, Plaintiff, v. MULTNOMAH COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) TC-MD 030288D DECISION This matter is before the court on Plaintiff's appeal of the real market value of his property for tax year 2002-2003 A case management conference was held on Wednesday, May 14, 2003. Lewis Marcus appeared on his own behalf. Bob Schafer, Appraiser, appeared on behalf of Defendant. During the conference, the parties discussed the Oregon property tax system which was changed for tax years beginning July 1, 1997. Plaintiff alleges that the real market value of his property is no more than $120,230, including the real market value of $29,300 for his land. The real market value as stated on Plaintiff's property tax statement for tax year 2002-2003 was $144,430. Plaintiff appealed because he believes that the real market value of his land was overstated and he wanted to have the tax roll changed for tax year 2002-2003. It was explained to Plaintiff that the 2002-2003 assessed value was $90,330, which was the amount used to compute his property taxes. Defendant and the court explained that a reduction in the 2002-2003 real market value of the property to the value requested by Plaintiff would not change the 20022003 assessed value and the amount of his property taxes. Because the assessed value on the roll of Plaintiff's property is less than Plaintiff's requested real DECISION TC-MD 030288D 1 /// market value, Plaintiff is not aggrieved under ORS 305.275 and his appeal cannot proceed. See Parks Westsac L.L.C. v. Dept. of Rev., 15 OTR 50 (1999). Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiff's appeal must be dismissed. Dated this _____ day of May, 2003 _________________________________ 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 MAY 27, 2003. THE COURT FILED THIS DOCUMENT ON MAY 27, 2003. DECISION TC-MD 030288D 2
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.
