Dutton v. Clackamas Cty
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IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax GAROLD DUTTON and SUSAN DUTTON, Plaintiffs, v. CLACKAMAS COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) TC-MD 070677C DECISION OF DISMISSAL This matter is before the court on its own motion to dismiss the above-referenced appeal as premature. Plaintiffs are appealing the amount of tax that Defendant has estimated would be owing on property identified as Account 01007181, if Plaintiffs pursue their plans to obtain a permit to establish a nonfarm dwelling on a parcel of land zoned for exclusive farm use (EFU) and assessed under ORS 308A.062 (2005) (providing for special assessment for land within an EFU zone that is used exclusively for farm use). The tax is an estimate and has not been imposed by Defendant. If, for any reason, Plaintiffs did not follow through with their plans to build a home on the subject property, the taxes will not be imposed. Plaintiffs are therefore not aggrieved as required by ORS 305.275. Now, therefore, IT IS THE DECISION OF THIS COURT that this matter be dismissed. Dated this _____ day of September 2007. ________________________________ DAN ROBINSON 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. . DECISION OF DISMISSAL TC-MD 070677C 1 This document was signed by Magistrate Dan Robinson on September 26, 2007. The Court filed and entered this document on September 26, 2007. DECISION OF DISMISSAL TC-MD 070677C 2
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