Sri Gura Amar Das Ji Sikh Gurdwara v. Marion County Assessor

FINAL DECISION OF DISMISSAL TC-MD 170305R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
SRI GURU AMAR DAS JI SIKH
GURDWARA,
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Plaintiff, TC-MD 170305R
v.
MARION COUNTY ASSESSOR,
FINAL DECISION OF DISMISSAL1
Defendant.
This matter came before the court on Defendant’s Motion to Dismiss on the ground that
Plaintiff failed to appeal within the 90 days required by ORS 305.280(1).
A review of Plaintiff’s materials shows Defendant denied Plaintiff’s application for
property tax exemption on June 23, 2017. Plaintiff did not file its appeal until September 22,
2017. This interval is longer than the 90 days required by ORS 305.280(1), which states in
pertinent part:
“Except as otherwise provided in this section, an appeal under ORS 305.275 (1)
or (2) shall be filed within 90 days after the act, omission, order or determination
becomes actually known to the person, but in no event later than one year after the
act or omission has occurred[.]”
Plaintiff has not presented any fact or argument which prevents the application of this
statute. Defendant’s Motion to Dismiss is granted. Now, therefore,
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
January 5, 2018. The court did not receive a statement of costs and disbursements within 14 days after its Decision
of Dismissal was entered. See Tax Court Rule–Magistrate Division (TCR–MD) 16 C(1).

FINAL DECISION OF DISMISSAL TC-MD 170305R 2
IT IS THE DECISION OF THIS COURT that Defendant’s Motion to Dismiss is granted.
Plaintiff’s appeal is dismissed.
Dated this day of January, 2018.
RICHARD DAVIS
MAGISTRATE
If you want to appeal this Final Decision of Dismissal, 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 of Dismissal or this Final Decision of Dismissal cannot be changed.
TCR-MD 19 B.
This document was signed by Magistrate Davis and entered on January 23,
2018.