Emmert v. Multnomah County Assessor

FINAL DECISION OF DISMISSAL TC-MD 180224G 1 of 2
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
TERRY W. EMMERT, )
)
)
)
)
)
)
)
)
Plaintiff, TC-MD 180224G
v.
MULTNOMAH COUNTY ASSESSOR,
FINAL DECISION OF DISMISSAL1	Defendant.
Plaintiff filed a Motion to Dismiss, which was unopposed by Defendant. The parties had
been disputing whether Defendant would be allowed to enter the subject property for the purpose
of obtaining valuation evidence. Relying on Poddar v. Department of Revenue, 328 Or 552, 983
P2d 527 (1999), the court issued its Order Compelling Inspection and its Order Regarding
Protective Order and Site Inspection, incorporated herein. Plaintiff’s Motion to Dismiss stated
that he preferred paying the property tax assessment over “giving up his rights under the Fourth
Amendment” by allowing Defendant’s employees to enter and photograph his home. Now,
therefore,
/ / /
/ / /
/ / /
/ / /
/ / /
/ / /
1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
November 8, 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 180224G 2 of 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s Complaint is dismissed.
Dated this day of November, 2018.
POUL F. LUNDGREN
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 Poul F. Lundgren and entered on
November 27, 2018.