Vasquez v. Washington County Assessor
TC-MD 240109N
| Or. T.C. | Jul 25, 2024Background
- Plaintiffs (the Vasquezes) appealed the 2023-24 real market value (“RMV”) assessment for their property, focusing on a $55,450 increase attributed to a new swimming pool (“exception value”).
- They had allowed the county assessor to inspect the pool area (exterior), but refused consent for a full interior inspection.
- Plaintiffs offered to stipulate to the total real market value ($567,800), contesting only the exception value; the county did not accept this stipulation.
- The county (Washington County Assessor) moved to compel an interior inspection, arguing the total RMV is at issue, not just the pool.
- After considering the written arguments and conducting conferences, the court granted the county's motion for a full site inspection as relevant to the valuation question.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Scope of appeal: Exception value vs. total RMV | May challenge only the exception value | Total RMV is at issue if any component is | Defendant may place total RMV at issue under ORS 305.287 |
| Need for interior inspection | Interior is irrelevant, only pool is at issue | Full inspection needed for accurate RMV | Full interior inspection likely to yield relevant evidence |
| Limiting appeal under ORS 309.100(1) | Appeals can be limited to exception value | Not applicable in Tax Court | ORS 309.100(1) governs board, not Tax Court appeals |
| Effect of stipulation on scope of case | Parties can stipulate to total RMV | No stipulation here, so issues not narrowed | No stipulation; court won't limit issues without mutual agreement |
Key Cases Cited
- Nepom v. Department of Revenue, 272 Or 249, 536 P.2d 496 (Or. 1975) (taxpayer may separately appeal land or improvement value, but exception value not a statutorily separate category)
- Bylund v. Department of Revenue, 292 Or 582, 641 P.2d 577 (Or. 1982) (where parties had stipulated to total RMV, could litigate specific value allocation)
- Village at Main Street Phase II, LLC v. Dept. of Rev., 356 Or 156, 339 P.3d 428 (Or. 2014) (ORS 305.287 allows other parties to put total RMV at issue in Magistrate Division appeals)