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•• <br /> appears to be appealing directly from Plaintiff's 2019-20 tax statement and not from a <br /> 1 <br /> BOPTA order for the 2019-20 tax year. <br /> 2 5. <br /> 3 The subject property is classified on the tax roll as commercial property. ORS <br /> 4 305.403 requires appeals of state-appraised industrial property to be commenced directly in <br /> 5 the tax court (instead of BOPTA). Appeals of county-appraised industrial property must firs' <br /> 6 be appealed to BOPTA, and only then can county-appraised industrial property be appealed <br /> 7 to the tax court pursuant to ORS 305.275. See ORS 305.275(3); 309.026(2)(b); ORS <br /> 8 309.100(1) and (2); and ORS 309.110(7). <br /> 9 6. <br /> 10 The subject property is not appraised by the state; rather, it is appraised by <br /> 11 Defendant Marion County Assessor. See the affidavit of Craig Farnstrom submitted with thi• <br /> 12 motion. Therefore, Plaintiff has failed to state ultimate facts sufficient to constitute a claim <br /> 13 pursuant to ORS 305.403. <br /> 7. <br /> 14 <br /> 15 Plaintiff has failed to file a timely appeal of the value of the subject property to <br /> BOPTA for the 2019-20 tax year and BOPTA has not issued an order for the subject propert <br /> 16 <br /> applicable to the 2019-20 tax year, so that Plaintiff has failed to state ultimate facts <br /> 17 <br /> sufficient to constitute a claim pursuant to ORS 305.275. <br /> 18 <br /> N N WHEREFORE, Defendant Marion County Assessor, having fully answered Plaintiff's <br /> Ilio+ m 19 <br /> Z g N v c Complaint, requests: 1. This Court to dismiss Plaintiff's appeal because Plaintiff has failed <br /> mdNc+M�n <br /> cn20 <br /> X moo to state ultimate facts sufficient to constitute a claim under either ORS 305.403 or ORS <br /> „to `M_ 21 <br /> = 0 N •• <br /> 305.275; 2. This Court to sustain the real market value of the subject property for the <br /> oc�0 <br /> --mlod d o <br /> cocna 22 <br /> d 2019-20 tax year; 3. That Defendant Marion County Assessor be awarded its costs and <br /> f � <br /> 23 <br /> //// <br /> 24 //// <br /> 25 //// <br /> Answer and Motion to Dismiss - 2 <br />