Wingard v. Lane Co.

Annotate this Case

Download PDF

IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax GEORGE WINGARD, Plaintiff, v. LANE COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) TC-MD 030547A DECISION Plaintiff appealed the assessment of his property, identified by Account 463594, for the 2002-03 tax year. Plaintiff was represented by his counsel, David Carmichael. Defendant appeared through his employee, Bill Weeks. I. STATEMENT OF FACTS The total assessed value of this property is $257,946. Its alleged real market value is $380,000. II. ANALYSIS Under the facts as asserted in the pleadings, and the current state of property tax law, there is no justiciable issue for the court to resolve. Even if the court were to order the real market value as carried on the roll to the amount alleged by Plaintiff, there would be no change to Plaintiff's tax burden. This case must be dismissed. III. CONCLUSION Now, therefore, /// /// /// DECISION TC-MD 030547A 1 /// IT IS THE DECISION OF THIS COURT that this matter must be dismissed. Dated this _____ day of September, 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 SEPTEMBER 18, 2003. THE COURT FILED THIS DOCUMENT ON SEPTEMBER 18, 2003. DECISION TC-MD 030547A 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.