Hughes v. Tillamook County Assessor

FINAL DECISION OF DISMISSAL TC-MD 180107R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
DANIEL E. HUGHES, )
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Plaintiff, TC-MD 180107R
v.
TILLAMOOK COUNTY ASSESSOR,
FINAL DECISION OF DISMISSAL1
Defendant.
On April 2, 2018, Plaintiff filed his Complaint, challenging the 2017–18 tax roll value of
property identified as Account 396042. Plaintiff requested that the Maximum Assessed Value
(MAV) “should be limited to 3 [percent] per year from purchase, and the [Real Market Value]
should not be more than $195,000.” On April 16, 2018, Defendant filed its Answer and Motion
to Dismiss, asserting that Plaintiff is “not aggrieved as required by ORS 305.275” and that the 3
percent MAV growth limits “do not apply since omitted property was assessed to this account.”
During the case management conference held May 8, 2018, the parties agreed to dismiss
this appeal. The parties further agreed that neither would seek fees or costs. Because the parties
are in agreement, the court finds this case must be dismissed. Now, therefore,
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
May 16, 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 180107R 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is dismissed.
Dated this day of June 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 June 1,
2018.