Lane County Assessor v. Haskett, Tc-Md 100438c (or.tax 2-16-2011)

DECISION

This matter is before the court on Defendant's Motion to Dismiss. For the reasons set forth below, Defendant's motion is granted.

I. STATEMENT OF FACTS

Plaintiff Lane County Assessor appealed from an order of the Lane County Board of Property Tax Appeals (Board) that significantly reduced the value of Defendant taxpayer's property for the 2009-10 tax year. For ease of reference, the parties will be referred to as the assessor and taxpayer.

The Board mailed its order on April 8, 2010, and the assessor appealed that order to this court that same day (based on the postmark). The court filed…