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o <br /> IN THE OREGON TAX COURT <br /> 1 <br /> MAGISTRATE DIVISION <br /> 2 <br /> Property Tax <br /> 3 DAVID VOGT, ) Case No.: 200001N <br /> 4 ) <br /> Plaintiff, ) MARION COUNTY'S ANSWER AND MOTION <br /> 5 ) TO DISMISS <br /> vs. ) <br /> 6 MARION COUNTY ASSESSOR, ) <br /> 7 and ) <br /> 8 DEPARTMENT OF REVENUE, State of ) <br /> Oregon, ) <br /> 9 ) <br /> Defendants. ) <br /> 10 ) <br /> 11 In answer to Plaintiffs' Complaint, Defendant Marion County Assessor admits, denies, <br /> and alleges as follows: <br /> 12 <br /> 1. <br /> 13 <br /> Defendant Marion County Assessor admits paragraphs 1 and 2 of Plaintiffs' <br /> 14 <br /> Complaint. <br /> 15 <br /> 2. <br /> 16 <br /> Defendant Marion County Assessor denies paragraphs 3 and 4 of Plaintiffs' <br /> 17 <br /> Complaint. <br /> 18 <br /> y N 3. <br /> z C M M o0 19 Except as expressly admitted herein, Defendant Marion County Assessor denies each <br /> C n Tr <br /> o <br /> m12v Cn- 20 <br /> 414-,, m�'c and every allegation in Plaintiffs' Complaint, and the whole thereof. <br /> gmoc. 21 <br /> 3u o MOTION TO DISMISS - FAILURE TO STATE A CLAIM <br /> "lndm - c <br /> ° n 3 d 22 4. <br /> a <br /> 23 Plaintiff commenced this case in the Magistrate Division of the Oregon Tax Court by <br /> 24 filing its complaint on December 30, 2019. Plaintiff did not appeal the value of the subject <br /> 25 property to the Board of Property Tax Appeals ("BOPTA") for the 2019-20 tax year. Plaintiff <br /> Answer and Motion to Dismiss - 1 <br />