Knapp v. Tillamook Co.
Annotate this Case
Download PDF
IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Property Tax JEFFREY KNAPP and CATHY KNAPP, Plaintiffs, v. TILLAMOOK COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) TC-MD 030646C DECISION AND JUDGMENT OF DISMISSAL This matter is before the court on Plaintiffs oral motion to dismiss, made at the September 4, 2003, case management conference. Plaintiffs appeal was based on a belief that the purchase price always equates with market value. Plaintiffs acknowledge there was a discount for purchasing two condominiums from the same owner in a single transaction. After some questioning by Defendant, and upon being informed the purchase price is not necessarily determinative of market value,1 Cathy Knapp, who appeared for Plaintiffs, indicated they no longer wished to challenge the value on the roll, as reduced by the county board of property tax appeals. Plaintiffs have essentially withdrawn their appeal and the court finds the case should be dismissed. Now, therefore, IT IS ADJUDGED AND DECREED that this matter be dismissed. Dated this ____ day of September, 2003. ______________________________ DAN ROBINSON MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE DAN ROBINSON ON 1 That rule has been stated by the Oregon Supreme Court in Kem v. Dept. of Rev., 267 Or 111, 115, 514 P2d 1335 (1973), and other opinions of that and other courts in Oregon. DECISION AND JUDGMENT OF DISMISSAL TC-MD 030646C 1 SEPTEMBER 10, 2003. THE COURT FILED THIS DOCUMENT ON SEPTEMBER 10, 2003. DECISION AND JUDGMENT OF DISMISSAL TC-MD 030646C 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.
