DocketNumber: TC-MD 080029C (Control), TC-MD 080030C.
Judges: DAN ROBINSON, Magistrate.
Filed Date: 4/16/2008
Status: Precedential
Modified Date: 7/6/2016
The ships had for many years been exempt from property taxation. OSUF desired to continue exempt status for the 2007-08 tax year, but did not submit the statutorily required exemption application in 2007. The assessor was aware of the impending expiration of the lease, and, on January 11, 2007, sent a notice to OSUF advising OSUF that it should submit a new application and a copy of the lease extension or new lease agreement if it wished to continue the exemption for the 2007-08 tax year. (Def's Answer at 3.) According to the letter, the assessor included a copy of the governing statute, ORS
"* * * [a]pplication for exemption must be filed by April 1. If the agreement is entered into after March 1 and no later than June 30, the application shall be filed within 30 days after the date the agreement is entered into."
A taxpayer who misses the applicable deadline may, nonetheless, file a late application. ORS
The administrative rule, OAR 150-307.166(1)2 provides in relevant part that "[f]iling an application for a tax exemption is required." Moreover, OAR 150-307.166(4), which notes that "[l]ate filing is permitted," further provides that "[p]ayment of the late filing fee must be submitted with the application." Plaintiff neither filed the necessary application nor paid the late filing fee.
Plaintiff explained that there was an internal mixup within the institution due to the departure of a key employee assigned the task of ushering the application through the process. Additionally, the person who operates the vessels, or at least oversees their operation, took a copy of the new lease agreement to the assessor's office in October 2007. Plaintiff argues that there has been no change in the lease conditions or use of the vessels, and that the case comes down to a matter of sloppy handling of the necessary paperwork. While that may be true, the court has no authority either under the statute or administrative rule to waive the application requirement. Even if the court had some discretionary authority, the facts of this case are not very compelling because Plaintiff was advised in writing of the need for a new application several months before the new lease agreement was entered into, and had eight months from the date that agreement was executed, to file the late application and pay the late filing fee. *Page 4
IT IS THE DECISION OF THIS COURT that Plaintiff's appeal must be denied for the reasons set forth above.
Dated this _____ day of April 2008.
If you want to appeal this Decision, file a Complaint in the RegularDivision of the Oregon Tax Court, by mailing to: 1163 State Street,Salem, OR 97301-2563; or by hand delivery to: Fourth Floor, 1241 StateStreet, Salem, OR. Your Complaint must be submitted within 60 days after the date of theDecision or this Decision becomes final and cannot be changed. This document was signed by Magistrate Dan Robinson on April 16, 2008.The Court filed and entered this document on April 16, 2008.