The opinion
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
JOSEPH W. ANGEL, )
)
Plaintiff, ) TC-MD 130192N
)
v. )
)
MULTNOMAH COUNTY ASSESSOR )
and MULTNOMAH COUNTY BOARD )
OF PROPERTY TAX APPEALS, )
)
Defendants. ) FINAL DECISION OF DISMISSAL
This Final Decision of Dismissal incorporates without change the court’s Decision of
Dismissal entered December 1, 2014. The court did not receive a request for an award of costs
and disbursements within 14 days after its Decision of Dismissal was entered. See TCR-MD 19.
This matter is before the court on Plaintiff’s Response to Order Reactivating Case filed
November 24, 2014, in which Plaintiff requested that this appeal be “dismissed as moot.”
Plaintiff states that “[t]he instant case is now moot following the ruling, favorable to Plaintiff, in
Angel v. Assessor, TC No. 5126 (the ‘Regular Division Action’). The instant case is moot
because, in paragraph 3 of the judgment in the Regular Division Action [], the special assessment
in question was reinstated for the intervening tax years, including the tax year(s) at issue in this
action.” (Ptf’s Resp at 1.) As of the date of this Decision of Dismissal, Defendants have not
filed a response to Plaintiff’s request for dismissal. Having considered the matter, the court finds
that Plaintiff’s request for dismissal should be granted. Now, therefore,
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FINAL DECISION OF DISMISSAL TC-MD 130192N 1
IT IS THE DECISION OF THIS COURT that this matter be dismissed.
Dated this day of December 2014.
ALLISON R. BOOMER
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.
This Final Decision of Dismissal was signed by Magistrate Allison R. Boomer on
December 18, 2014. The Court filed and entered this Final Decision of
Dismissal on December 18, 2014.
FINAL DECISION OF DISMISSAL TC-MD 130192N 2