Carrell v. Yamhill County Assessor, Tc-Md 110179d (or.tax 8-11-2011)

DECISION OF DISMISSAL

This matter is before the court on the parties' signed stipulated agreement, filed July 28, 2011, and the proposed stipulation filed August 4, 2011, stating agreed real market values for tax years 2009-10 and 2010-11. In each of the stipulated agreements, the real market value is more than the maximum assessed value and assessed value.

A taxpayer must have standing to bring a property tax appeal to the court. ORS 305.275.1 To have standing, a taxpayer must be "aggrieved." ORS 305.275(1)(a). "In requiring that taxpayers be `aggrieved' under ORS 305.275, the legislature…