Sri Gura Amar Das Ji Sikh Gurdwara v. Marion County Assessor
Annotate this Case
Download PDF
IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax SRI GURU AMAR DAS JI SIKH GURDWARA, Plaintiff, v. MARION COUNTY ASSESSOR, Defendant. ) ) ) ) ) ) ) ) ) ) TC-MD 170305R FINAL DECISION OF DISMISSAL1 This matter came before the court on Defendant’s Motion to Dismiss on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.280(1). A review of Plaintiff’s materials shows Defendant denied Plaintiff’s application for property tax exemption on June 23, 2017. Plaintiff did not file its appeal until September 22, 2017. This interval is longer than the 90 days required by ORS 305.280(1), which states in pertinent part: “Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]” Plaintiff has not presented any fact or argument which prevents the application of this statute. Defendant’s Motion to Dismiss is granted. Now, therefore, /// /// /// 1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered January 5, 2018. The court did not receive a statement of costs and disbursements within 14 days after its Decision of Dismissal was entered. See Tax Court Rule–Magistrate Division (TCR–MD) 16 C(1). FINAL DECISION OF DISMISSAL TC-MD 170305R 1 IT IS THE DECISION OF THIS COURT that Defendant’s Motion to Dismiss is granted. Plaintiff’s appeal is dismissed. Dated this day of January, 2018. RICHARD DAVIS MAGISTRATE If you want to appeal this Final Decision of Dismissal, 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 Final Decision of Dismissal or this Final Decision of Dismissal cannot be changed. TCR-MD 19 B. This document was signed by Magistrate Davis and entered on January 23, 2018. FINAL DECISION OF DISMISSAL TC-MD 170305R 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.
