The opinion
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
TERRY W. EMMERT, )
)
Plaintiff, ) TC-MD 180196R
)
v. )
)
CLACKAMAS COUNTY ASSESSOR, )
)
Defendant. ) FINAL DECISION OF DISMISSAL1
This matter came before the court on Defendant’s Motion to Dismiss (Motion), contained
in its Answer, on the ground that Plaintiff failed to appeal within the 30 days required by ORS
305.280(4).
A review of Plaintiff’s materials shows the Order of the Board of Property Tax Appeals
(BOPTA) was mailed to Plaintiff on March 19, 2018. The Complaint was filed on April 25,
2018. This interval is longer than the 30 days required by ORS 305.280(4), 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 mailing of the order,
date of publication of notice of the order, date the order is personally delivered to
the taxpayer or date of mailing of the notice of the order to the taxpayer,
whichever is applicable.”
Plaintiff filed a response to the Motion on July 10, 2018, asserting that the BOPTA Order
was received by Emmert Industrial Corp. on March 26, 2018, and was not delivered to Plaintiff
until March 27, 2018. (Response at 1.) Plaintiff asserts that the 30 day period should not start
until he actually received the Order. Plaintiff’s argument is not persuasive. If the Legislature
wanted to require actual notice, it could have done so. For example, ORS 305.280(1) provides
1
This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
August 6, 2018. The court did not receive a statement of costs and disbursements within 14 days after its Decision
of Dismissal was entered. See Tax Court Rule–Magistrate Division (TCR–MD) 16 C(1).
FINAL DECISION OF DISMISSAL TC-MD 180196R 1
that “an appeal under ORS 305.275(1) or (2) shall be filed within 90 days after the act, omission,
order or determination becomes actually known to the person, but in no event later than one year
after the act or omission has occurred[.]” (Emphasis added.) The Legislature did not include a
provision requiring actual notice to the taxpayer for an appeal from a BOPTA Order.
The deadline to appeal a BOPTA Order starts upon the “mailing of the order.” ORS
305.280(4). Plaintiff has not presented any fact or argument which prevents the application of
this statute. Defendant’s Motion to Dismiss is granted. Now, therefore,
IT IS THE DECISION OF THIS COURT that Defendant’s Motion to Dismiss is granted.
Plaintiff’s appeal is dismissed.
Dated this day of August 2018.
RICHARD DAVIS
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.
TCR-MD 19 B.
This document was signed by Magistrate Richard Davis and entered on August
24, 2018.
FINAL DECISION OF DISMISSAL TC-MD 180196R 2