Legal Opinion

Theatres v. Marion County Assessor, Tc-Md 110414d (or.tax 9-29-2011)

Oregon Tax Court

Decided September 29, 2011No. TC-MD 110414DPublished

1Opinion of the Court

DECISION

Plaintiff appeals the 2010-11 real market value of property identified as Account R24341. A telephone trial was scheduled for August 11, 2011. The parties submitted a jointly signed letter, dated August 10, 2011, stating:

"[B]oth parties are in agreement to request that the Court rule on the evidence submitted and information on file with this court. Accordingly, the parties do not intend to make an appearance at trial.
"The reason for this approach is the difficulty in appraising the theatre improvements. The property is currently offered for sale on the market. The market response and…

2Cases cited2 opinions

  1. Allen v. Department of RevenueOregon Tax Court · 2003
  2. Freitag v. Dept. of Rev.Oregon Tax Court · 2007

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