Citation Numbers: 5 Or. Tax 342
Judges: CARLISLE B. ROBERTS, Judge.
Filed Date: 10/30/1973
Status: Precedential
Modified Date: 1/13/2023
Decision sustaining defendant's Demurrer rendered October 30, 1973.
Plaintiff has appealed from defendant's Order No. PTR 73-21 which denied property tax relief to the Estate of William H. Barber, deceased, for the tax year 1971-1972 because no property tax relief application had been made by the taxpayer as required by ORS
During the calendar year 1971, the taxpayer, Will H. Barber, together with his wife, Grace S. Barber, lived in a personal residence which qualified as a homestead. Mr. Barber died testate on or about March 6, 1972, devising the property to his wife. Mrs. Barber was duly appointed personal representative of the *Page 343
estate and, prior to April 15, 1972, she made application for the property tax relief described in ORS
[1.] There appears to be no dispute that Mr. Barber was the "taxpayer" as to the property (see ORS
The legislature gave thought to and made provision for the filing of a claim by an agent or a guardian, utilizing the following language in ORS
"If the taxpayer is unable to submit his own claim, the claim shall be submitted by a duly authorized agent or by a guardian or other person charged with the care of the person or property of such taxpayer."
However, the quoted section appears to have no application in this case. Mr. Barber was the "taxpayer"; Mrs. Barber did not have even a dower right in the property prior to her husband's death (see ORS
Plaintiff's counsel, in his argument, relied on "the right [of application by a taxpayer] accrued on January 1, that is, the right was granted as of January 1," before the taxpayer's death. No acceptable authority was cited for this proposition. The claim filed by Mrs. Barber on behalf of her deceased husband was not authorized under ORS
The decision is made emotionally difficult by consideration of the argument by plaintiff's counsel that decedent's widow, except for being the "taxpayer" for the calendar year 1970, was as eligible as her deceased husband for the benefits of the 1971 statute in the tax year 1971-1972. However, legislative intent must control. *Page 345
No specific relief is granted by the statute to a deceased taxpayer's spouse, devisee, "household" (see ORS
The demurrer is sustained and the plaintiff is given ten (10) days in which to plead further. *Page 346