The opinion
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
BRYAN LAMONTAGNE, )
)
Plaintiff, ) TC-MD 130092D
)
v. )
)
MULTNOMAH COUNTY ASSESSOR, )
)
Defendant. ) DECISION OF DISMISSAL
This matter is before the court on its own motion to dismiss for Plaintiff’s failure to
respond to Defendant’s Motion to Make More Definite and Certain, filed April 12, 2013.
A telephone case management conference was held on April 29, 2013. Plaintiff appeared
on his own behalf. Barry Dayton and Jeff Brown appeared on behalf of Defendant.
During the case management conference, Plaintiff stated that he is appealing the 2011-12
real market value of property identified as R295339. He confirmed that he purchased the
property for $340,000 and obtained a written appraisal stating a real market value of $360,000.
In his Complaint, Plaintiff requested that the court “[r]educe MAV of property to the 2010
level.” Plaintiff offered no evidence to support his requested relief.
Plaintiff was to file his response to Defendant’s Motion to Make More Definite and
Certain no later than May 20, 2013. As of this date, Plaintiff has not filed his written response.
Plaintiff has not offered any statutory authority that allows the court to adjust Plaintiff’s
property’s maximum assessed value. Plaintiff’s purchase price and appraisal support a real
market value in excess of the 2011-12 tax roll real market value. Now, therefore,
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DECISION OF DISMISSAL TC-MD 130092D 1
IT IS THE DECISION OF THIS COURT that this matter be dismissed.
Dated this day of May 2013.
JILL A. TANNER
PRESIDING 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 of Dismissal was signed by Presiding Magistrate Jill A. Tanner on
May 23, 2013. The Court filed and entered this Decision of Dismissal on
May 23, 2013.
DECISION OF DISMISSAL TC-MD 130092D 2