Bageac v. Multnomah County Assessor, Tc-Md 100242c (or.tax 10-12-2010)

DECISION OF DISMISSAL

This matter is before the court on its own motion to dismiss Plaintiff's appeal for lack of aggrievement. ORS 305.275 requires the party seeking a reduction in value at the Tax Court, magistrate division, be "aggrieved." Plaintiff is not aggrieved.

The tax year at issue is 2009-10. The subject property is identified as Account R168620 in the assessor's records. The real market value (RMV) on the assessment and tax rolls for the year at issue is $748,590. The account also has $43,730 in "exception" RMV. Finally, the assessed value (AV) on the rolls is $401,420. Plaintiff…