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3/31/2021 1:02 PM <br /> 210111 <br /> 1 <br /> IN THE OREGON TAX COURT <br /> 2 <br /> MAGISTRATE DIVISION <br /> 3 Property Tax <br /> 4 <br /> 5 WALMART REAL ESTATE BUSINESS TRUST, ) <br /> 6 Plaintiff, ) Case No. 2t 0 t t l Cr (for court use only) <br /> 7 vs. ) <br /> ) COMPLAINT <br /> 8 MARION COUNTY ASSESSOR, ) <br /> 9 Defendant. ) <br /> 10 <br /> Plaintiff hereby files its Complaint as follows: <br /> 11 1. Plaintiff owns certain real property identified by Defendant Marion County <br /> 12 Assessor as tax account number 575403 (the "Subject Property"). <br /> 13 2. The Subject Property is appraised by Defendant Marion County Assessor. <br /> 3. Plaintiff appeals from an order of the Marion County Board of Property Tax <br /> 14 <br /> Appeals, which was mailed on March 5, 2021. A true and correct copy of that order is attached <br /> 15 hereto as Exhibit A. <br /> 16 4. A true and correct copy of the Subject Property's tax statement for the 2020-21 <br /> 17 tax year is attached hereto as Exhibit B. <br /> 5. An appeal of the Subject Property's prior year assessment is currently pending at <br /> 18 the Oregon Tax Court Regular Division. <br /> 19 6. Market evidence, existing as of the January 1, 2020 assessment date, supports a <br /> 20 reduction in real market value. <br /> 7. The Court should find that the total real market value of the Subject Property as <br /> 21 of January 1, 2020 is no more than $9,630,000. <br /> 22 8. Plaintiff requested value should be apportioned as follows; $6,000,000 shall be <br /> 23 allocated to the land value component while the remaining $3,630,000 shall be allocated to the <br /> 24 improvement component. <br /> 9. Plaintiffs requested value reflects the Subject Property's value in exchange as of <br /> 25 the January 1, 2020 valuation date. <br /> 26 <br /> COMPLAINT- 1 <br /> CKR Law Group,P.C. <br /> 1 Mt.Jefferson Terrace,Suite 101 <br /> Lake Oswego,Oregon 97035 <br /> Phone(503)635-9330 <br /> Fax(503)635-9010 <br /> notices@ckriawgroup.com <br />