DocketNumber: TC-MD 090277B.
Judges: JEFFREY S. MATTSON, Magistrate.
Filed Date: 12/15/2009
Status: Precedential
Modified Date: 7/6/2016
The subject property is a single-family residence located near Sisters, Oregon. Plaintiffs appeal the 2008-09 assessed value of the property. identified as Account 177844. Originally, Defendant assigned the property a real market value (RMV) of $179400 and an MAV of $82,900. Upon a review by the Deschutes County Board of Property Tax Appeals, the RMV was reduced to $154,000; the MAV was not changed. Plaintiffs contend the court should "reduce total assessed value by the same percentage as real market value was reduced to $71,294.00." (Ptfs' Compl at 1.) They seek that further reduction to the MAV. Plaintiffs do not contest the existing RMV of the property.
In Gall v. Dept. of Rev., 17 OTR 268,270 (2003), the court stated:
"Under Measure 50 and the statutes implementing it, there is no linkage between the RMV and MAV. Instead, each value is determined and one of the two, the lesser, becomes, in any given year, the assessed value (AV) for the property."
Under these facts, Plaintiffs are not automatically entitled to a reduction in MAV simply because the RMV was changed.
This court has many times repeated its holding on the subject of uniformity in Ellis v. Lorati:
"The court recognizes that in one sense MAV is somewhat artificial or arbitrary. That is inherent in the overall scheme of [Measure 50]. The concept may, over time, result in various degrees of nonuniformity in the property tax system. Section 11(18) [of the Oregon Constitution] contemplates this and excuses itself from complying with other constitutional provisions requiring uniformity * * * ."
The absence of assessment uniformity is not a factor to cause an assessment reduction. The court finds, therefore, that it is without authority to adjust the MAV based on Plaintiffs' allegations of a pro rata relationship between RMV and MAV. ORS
IT IS THE DECISION OF THIS COURT that the appeal is denied.
Dated this ___ day of December 2009.
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 Jeffrey S. Mattson on December15, 2009. The Court filed and entered this document on December 15,2009.