The opinion
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
INDUSTRIAL SPACE ASSOCIATES, )
)
Plaintiff, ) TC-MD 130023N
)
v. )
)
MARION COUNTY ASSESSOR, )
)
Defendant. ) FINAL DECISION
Plaintiff appealed the real market value of properties identified as Account R34079,
R335352, and R335353 for the 2012-13 tax year. Plaintiff initially appealed the 2011-12 real
market value of those accounts, but subsequently withdrew its appeal for the 2011-12 tax year
because the appeal was not timely filed. Defendant moved to dismiss Plaintiff’s appeal for the
2012-13 tax year, asserting that Plaintiff’s appeal should have been filed with the board of
property tax appeals rather than directly with this court. By Order issued July 24, 2013, the court
granted Defendant’s Motion to Dismiss Plaintiff’s appeal of Accounts R34079 and R335352 for
the 2012-13 tax year. The court denied Defendant’s Motion to Dismiss Plaintiff’s appeal of
Account R335353. On October 3, 2013, the parties filed a stipulation, agreeing to a reduction in
the 2012-13 real market value of Account R335353. Now, therefore,
IT IS THE DECISION OF THIS COURT that the 2012-13 real market value of property
identified as Account R335353 is $2,085,000, as stipulated by the parties.
IT IS FURTHER DECIDED that Plaintiff’s 2012-13 appeal of properties identified as
Accounts R34079 and R335352 is dismissed, as set forth in the court’s July 24, 2013, Order.
IT IS FURTHER DECIDED that Plaintiff’s appeal for the 2011-12 tax year is dismissed,
as requested by Plaintiff.
FINAL DECISION TC-MD 130023N 1
IT IS FURTHER DECIDED that, as stipulated by the parties, neither party is awarded its
costs and disbursements.
Dated this day of October 2013.
ALLISON R. BOOMER
MAGISTRATE
If you want to appeal this Final 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 Final
Decision or this Final Decision cannot be changed.
This document was signed by Magistrate Allison R. Boomer on October 7, 2013.
The court filed and entered this document on October 7, 2013.
FINAL DECISION TC-MD 130023N 2