The opinion
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
GREG J. FLETCHER, )
)
Plaintiff, ) TC-MD 130142N
)
v. )
)
JEFFERSON COUNTY ASSESSOR, )
)
Defendant. ) DECISION OF DISMISSAL
This matter is before the court on Defendant’s Motion to Dismiss (Motion) on the ground
that Plaintiff failed to appeal within the 30 days required by ORS 305.280(4). A case
management conference was held in this matter on May 9, 2013, during which the parties
discussed Defendant’s Motion. Plaintiff declined to submit an additional written response.
A review of Plaintiff’s materials shows the Order of the Board of Property Tax Appeals
was mailed to Plaintiff on February 26, 2013. Plaintiff’s Complaint was filed on March 29,
2013.1 That interval is longer than the 30 days required by ORS 305.280(4) (2011), which
states:
“ * * * [A]n appeal to the tax court * * * from an order of a county board of
property tax appeals shall be filed within 30 days after the date of the * * *
mailing of the order * * *.”
Plaintiff has not presented any fact or argument which prevents the application of
ORS 305.280(4). Defendant’s Motion to Dismiss must be granted. Now, therefore,
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1
When a complaint filed with this court is “[t]ransmitted through the United States mail,” it is filed “on the
date show by the post-office cancellation mark stamped upon the envelope containing it * * *.” ORS 305.418(1)(a)
(2011).
DECISION OF DISMISSAL TC-MD 130142N 1
IT IS THE DECISION OF THIS COURT that Defendant’s Motion to Dismiss is granted.
Plaintiff’s Complaint is dismissed.
Dated this day of May 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 of Dismissal was signed by Magistrate Allison R. Boomer on
May 10, 2013. The Court filed and entered this Decision of Dismissal on
May 10, 2013.
DECISION OF DISMISSAL TC-MD 130142N 2