Cowgill v. Deschutes County Assessor

FINAL DECISION OF DISMISSAL TC-MD 160371R 1
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
ROBERT L. COWGILL, )
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Plaintiff, TC-MD 160371R
v.
DESCHUTES COUNTY ASSESSOR,
FINAL DECISION OF DISMISSAL1
Defendant.
This matter came before the court on its own motion to dismiss this case for lack of
prosecution. A case management conference was scheduled for 9:30 a.m. on January 6, 2017, to
consider Plaintiff’s appeal. On December 22, 2016, the court sent notice of the scheduled case
management conference to Plaintiff at the e-mail address Plaintiff provided to the court. That
notice advised that if Plaintiff did not appear, the court might dismiss the appeal.
Plaintiff failed to appear for the scheduled case management conference. On
January 9, 2017, the court sent Plaintiff a letter that explained the importance of diligently
pursuing an appeal. That letter was not returned as undeliverable. The court’s letter advised that
if Plaintiff did not provide a written explanation by January 23, 2017, for his failure to appear,
the court would dismiss the appeal. As of this date, Plaintiff has not submitted a written
response to the court’s letter explaining his failure to appear. Under such circumstances, the
court finds the appeal must be dismissed for lack of prosecution. Now, therefore,
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1 This Final Decision of Dismissal incorporates without change the court’s Decision of Dismissal, entered
January 25, 2017. 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 160371R 2
IT IS THE DECISION OF THIS COURT that Plaintiff’s appeal is dismissed.
Dated this day of February 2017.
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 filed and entered on February 22, 2017.