Lincoln County Assessor v. Jones

CARL N. BYERS, Judge.

Plaintiff Lincoln County Assessor (the assessor) appeals from a magistrate Decision holding that the assessor may not correct a property’s 1995-96 real market value (RMV) under ORS 311.205. The assessor claims the correction can be made in order to implement Measure 50, now Article XI, section 11, of the Oregon Constitution. There is no dispute of material facts, and the matter has been submitted to the court on the assessor’s motion for summary judgment.

FACTS

Defendants (taxpayers) are owners of a condominium unit in Lincoln City. The unit is in a three-story complex of…