Habitat for Humanity v. Marion County Assessor and Dept. of Rev. ( 2016 )

IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
HABITAT FOR HUMANITY OF THE )
MID-WILLAMETTE VALLEY, )
)
Plaintiff, ) TC-MD 140385D
)
v. )
)
MARION COUNTY ASSESSOR, )
)
Defendant, )
)
and )
)
DEPARTMENT OF REVENUE, )
State of Oregon, )
)
Defendant-Intervenor. ) FINAL DECISION
The court entered its Decision in the above-entitled matter on October 13, 2016. Plaintiff
filed a timely statement for costs and disbursements on October 26, 2016. No response from
Defendants was received by the court. This matter is now ready for the court’s Final Decision.
This Final Decision incorporates the court’s Decision with minor changes and includes
the court’s determination of Plaintiff’s statement for costs.
This matter came before the court on Defendant-Intervenor’s letter, filed
September 23, 2016. Plaintiff filed its Complaint on October 17, 2014, requesting a property tax
exemption for property identified as Accounts R346606 and R346607 for the 2014-15 tax year.
In its letter, Defendant-Intervenor agreed that, “[i]n light of the Oregon Supreme Court’s recent
opinion in Habitat for Humanity v. Dept. of Rev., 360 OR 257 (2016), the Department of
Revenue and the Marion County Assessor concede that exemption of the real property at issue in
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FINAL DECISION TC-MD 140385D 1
the above-captioned appeal for tax year 2014-2015 is appropriate.” Because the parties are in
agreement, the court finds it is appropriate to grant the relief sought by Plaintiff.
With respect to costs, the Magistrate Division has discretionary authority under
ORS 305.490(2)1 to award costs and disbursements to the prevailing party. Wihtol I v. Dept. of
Rev., 21 OTR 260, 267 (2013). The Magistrate Division promulgated a rule, Tax Court Rule–
Magistrate Division (TCR–MD) 16, setting forth the procedure for a prevailing party to request
costs and disbursements. As required under TCR–MD 16 C(1), Plaintiff filed a summary cost
statement on October 26, 2016, requesting that the court award it costs, consisting of the filing
fee of $252. There is no question Plaintiff is the prevailing party to this case. The question is
whether the court should, in its discretion, award Plaintiff its costs and disbursements. See
Wihtol v. Multnomah County Assessor, TC-MD 120762N, WL 274126 at *4 (Jan 24, 2014)
(“[t]he award of costs and disbursements is entirely discretionary with the court.” (citations
omitted)). It is the opinion of this court that Plaintiff should be awarded its costs. Now,
therefore,
IT IS THE DECISION OF THIS COURT that, as agreed to by the parties, Plaintiff’s
appeal is granted.
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1
The court’s references to the Oregon Revised Statutes (ORS) are to 2013.
FINAL DECISION TC-MD 140385D 2
IT IS FURTHER DECIDED that Plaintiff is entitled to costs from Defendants in the sum
of $252 pursuant to ORS 305.490(2).
Dated this day of November 2016.
RICHARD DAVIS
MAGISTRATE
If you want to appeal this Final Decision, 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 or this Final Decision cannot be changed. TCR-MD 19 B.
This document was filed and entered on November 29, 2016.
FINAL DECISION TC-MD 140385D 3