Ferschweiler v. Clackamas County Assessor

DAN ROBINSON, Magistrate.

This matter is before the court on the agreement of the parties that the real market value (RMV) of Plaintiffs general-purpose outbuilding, built in 1999, should be reduced from $26,580 to $17,060. Because the appeal was filed directly with this court and Plaintiff did not first seek relief from the Clackamas County Board of Property Tax Appeals (the board), as required by ORS 309.0261 and ORS 309.100, the court cannot order a reduction in value unless the provisions of ORS 305.288 are satisfied. Seifert v. Dept. of Rev., 14 OTR 401, 404 (1998).

A hearing was held by…