Mednansky v. Dept. of Rev.

ORDER UNDER TAX COURT RULE 52 B AND C
TC 5465 Page 1 of 3
IN THE OREGON TAX COURT
REGULAR DIVISION
Property Tax
DAVID JOHN MEDNANSKY,
Plaintiff,
v.
DEPARTMENT OF REVENUE,
State of Oregon,
Defendant,
and
CURRY COUNTY ASSESSOR,
Defendant-Intervenor.
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TC 5465
ORDER UNDER
TAX COURT RULE 52 B AND C
This matter is before the court on Defendant-Intervenor’s (the County’s) Motion to
Compel Appraisal or, in the Alternative, To Dismiss, and for Award of Expenses (December 15,
2025), and Plaintiff’s Motion for Sanctions and Request for Protective Order (December 16,
2025). Defendant filed a concurrence with the County’s motion (December 17, 2025). The
court finds substantial overlap in the subject of the County’s and Plaintiff’s motions. In light of
the impending deadline of January 5, 2026, for the parties to exchange appraisal documents
under Tax Court Rule 56 B(4), on December 19, 2025, the court convened a conference under
TCR 52 to address both motions.
County’s motion to compel. As written, the County’s motion seeks an order compelling
Plaintiff to permit the County’s appraiser entry onto the real property identified as Assessor tax
account R11007 (the subject property) on or before December 31, 2025, for the purposes of
inspection, measurement and appraisal. Alternatively, the County seeks dismissal if Plaintiff

ORDER UNDER TAX COURT RULE 52 B AND C
TC 5465 Page 2 of 3
fails to permit the inspection. At today’s discovery hearing, the County amended its motion to
ask that the order require Plaintiff to allow a sheriff’s deputy to accompany the appraiser.
The court finds that the County has a reasonable need to inspect the subject property.
Plaintiff has put the real market value of the subject property at issue, and the County has a right
to make its own determination of value, and to gather facts about the subject property in order to
defend its position at trial. A taxpayer’s refusal to allow an inspection may be grounds for
dismissal of the taxpayer’s appeal. See Salisbury v. Dept. of Rev., 24 OTR 497, 510-13 (2021).
The court rejects the County’s amendment to the proposed order that would require
Plaintiff to allow a sheriff’s deputy to accompany the appraiser onto the subject property as part
of the inspection. Based on the record, the court is not persuaded that law enforcement personnel
are required for the purpose of maintaining security. Nothing in this order prevents any law
enforcement agency or officer from carrying out their duties according to their authority under
law.
TCR 52 allows the court to hear parties’ concerns about discovery and pretrial matters,
and to issue an order establishing guidelines for completion of discovery. TCR 36 C allows the
court to make any discovery order which justice requires to protect a party or person from
annoyance, embarrassment, oppression, or undue burden or expense. The court finds that there
is good cause to order the following conditions appropriate for the inspection:
1. Plaintiff will allow access for one appraiser;
2. The inspection will have a maximum duration of one hour;
3. Plaintiff will allow the appraiser reasonable access to all parts of the land;
4. This order does not require Plaintiff to allow the appraiser access to the interior of any
structure;

ORDER UNDER TAX COURT RULE 52 B AND C
TC 5465 Page 3 of 3
5. The inspection will take place on Monday, December 22, 2025, at 10:30 a.m.
Plaintiff’s motion for protective order. Plaintiff seeks an order “forbidding [the County]
and their related associates under their influence, entry onto my property and from coming near
my person on or off my property.” (Motion for Sanctions and Protective Order at 8.) The court
will deny this motion for the reasons stated above. The court has taken certain of Plaintiff’s
objections into account in crafting the conditions stated above.
Plaintiff also moves for sanctions, and Defendant-Intervenor moves for attorney fees and
costs. The court will deny both of these motions without prejudice.
Now, therefore,
IT IS ORDERED that Plaintiff will allow Defendant-Intervenor’s appraiser entry onto the
subject property for the purposes of inspection, measurement, and appraisal for property tax
purposes, subject to the following conditions:
1. Plaintiff will allow access for one appraiser;
2. The inspection will have a maximum duration of one hour;
3. Plaintiff will allow the appraiser reasonable access to all parts of the land;
4. This order does not require Plaintiff to allow the appraiser access to the interior of
any structure;
5. The inspection will take place on Monday, December 22, 2025, at 10:30 a.m.
Dated this 19th day of December, 2025.