Violette v. Columbia Co.

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax ESTATE OF THELMA VIOLETTE, ) ) ) ) ) ) ) ) ) Plaintiff, v. COLUMBIA COUNTY ASSESSOR, Defendant. TC-MD 030342A (Control), 030343A, 030344A, 030345A DECISION Plaintiff has appealed Accounts 02-01 4105 044 01800, 02-01 4105 044 01900, 02-01 4105 044 00700, and 02-01 4105 044 00600 for the 2002-03 tax year. I. STATEMENT OF FACTS The aggregate real market value of these accounts as carried on the roll for the year at issue is $2,248,100. Their aggregate assessed value is $787,530. Plaintiff asserts that their real market value is $1,150,000. II. ANALYSIS Plaintiff may well be correct in its assertion that the real market value of the property as carried on the roll is overstated. However, that is a possible distinction with no real difference. Under these circumstances Plaintiff is not aggrieved. Defendant's motion to dismiss, with its discussion of the applicable points and authorities, is well taken. /// /// /// /// /// /// DECISION TC-MD 030342A (Control) 1 III. CONCLUSION Now, therefore, IT IS THE DECISION OF THIS COURT that this matter is dismissed. Dated this _____ day of August, 2003. _________________________________ SCOT A. SIDERAS MAGISTRATE IF YOU WANT TO APPEAL THIS DECISION, FILE A COMPLAINT IN THE REGULAR DIVISION OF THE OREGON TAX COURT, BY MAILING TO: 1163 STATE STREET, SALEM, OR 97301-2563; OR BY HAND DELIVERY TO: FOURTH FLOOR, 1241 STATE STREET, SALEM, OR. 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 SCOT A. SIDERAS ON AUGUST 15, 2003. THE COURT FILED THIS DOCUMENT ON AUGUST 15, 2003. DECISION TC-MD 030342A (Control) 2

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