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Account# R 63156 BOPTA Case#20-026 Apostolic Christian Faith <br /> Of Silverton <br /> 11/18/2019: Spoke to Mr.James Dietrich (treasurer for church and filer of appeal)to discuss BOPTA <br /> appeal. Mr. Dietrich was appealing the Add Tax on the church property. Explained that statute dictates <br /> that disqualified properties will have a PAT(Potential Additional Tax) applied to them when disqualified <br /> from Farm use special Assessment.The PAT tax is activated to an Add Tax if and when the property can <br /> no longer be farmed per a change of use (such as being exempted with buildings, cemetery, and asphalt <br /> parking lots covering the property). Also explained the Add Tax was not a discretionary decision on our <br /> part, but a statutory requirement in cases like this. (ORS 311.410(1) &ORS 308A.712(2). <br /> Went on to explain that the BOPTA was tasked with adjusting market values; and that the Magistrate <br /> Court would be the proper venue to hear a case such as this (confirmed with Dept.of Revenue). I <br /> pointed out to him that this information was provided to him with our letter dated July 11, 2019; <br /> including the 90 day window to appeal to Magistrate. <br /> I also explained to Mr. Dietrich that he could withdraw the BOPTA appeal by contacting the Clerk's office <br /> in writing or by e-mail. He asked the consequences if he did not withdraw the appeal. I explained that <br /> the Board would most likely dismiss the appeal as it was outside their prevue; withdrawing would save <br /> the board,the Clerk's and Assessor's office time and resources. I asked Mr. Dietrich to contact our office <br /> at any time should he have any other questions or concerns. <br /> Respectfully, <br /> Mark Heath <br /> Senior Rural Appraiser <br /> Marion County Assessor's Office <br /> (503)584-4726 <br />