The opinion
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
JELD-WEN INC., )
)
Plaintiff, ) TC-MD 130005N
)
v. )
)
MARION COUNTY ASSESSOR, )
and DEPARTMENT OF REVENUE, )
State of Oregon, )
)
Defendants. ) DECISION
Plaintiff filed its Complaint on December 31, 2012, challenging the value of properties
identified as Accounts R34113 and R104578 for the 2012-13 tax year. Defendants requested
dismissal of Plaintiff’s appeal of Account R34113 for the 2012-13 tax year because Plaintiff
failed to timely appeal that account to the board of property tax appeals as required by
ORS 305.275(3). In an Order issued May 16, 2013, the court dismissed Plaintiff’s appeal of
Account R34113 for the 2012-13 tax year.
On July 26, 2013, the parties filed a stipulation, agreeing to a reduction in the real market
value of Account R104578 for the 2012-13 tax year. The court finds that the real market value
of Account R104578 is as stipulated by the parties for the 2012-13 tax year. Now, therefore,
IT IS THE DECISION OF THIS COURT that the real market value of property
identified as Account R104578 is, as stipulated, for the 2012-13 tax year:
Real Market Value (RMV)
Land: $1,105,230
Improvements: $4,506,486
Total (RMV): $5,611,716
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DECISION TC-MD 130005N 1
IT IS FURTHER DECIDED that Plaintiff’s appeal of property identified as Account
R34113 for the 2012-13 tax year is dismissed.
Dated this day of July 2013.
ALLISON R. BOOMER
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 Decision was signed by Magistrate Allison R. Boomer on July 31, 2013.
The Court filed and entered this Decision on July 31, 2013.
DECISION TC-MD 130005N 2