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3/30/2021 1:24 PM <br /> 210107 <br /> 913593 <br /> IN THE OREGON TAX COURT <br /> MAGISTRATE DIVISION <br /> Property Tax <br /> RIALTO CAPITAL ADVISORS, LLC, ) <br /> ) <br /> and ) <br /> ) <br /> RSS JPMCC2012LC19-OR SCL, LLC ) <br /> ) <br /> Plaintiff, ) Case No. 21 a 10 M (for court use only) <br /> ) <br /> vs. ) <br /> ) COMPLAINT <br /> MARION COUNTY ASSESSOR, ) <br /> Defendant. ) <br /> Plaintiffs Rialto Capital Advisors, LLC and RSS JPMCC2012LC19-OR SCL, LLC hereby <br /> file their Complaint as follows: <br /> 1. Plaintiffs own certain real and personal property identified by Defendant Marion <br /> County Assessor as tax account numbers 589161, 589026, 589163, and 122313 (collectively <br /> the "Property"). The Property is appraised by Defendant Marion County Assessor. <br /> 2. Plaintiffs appeal from orders of the Marion County Board of Property Tax <br /> Appeals. True and correct copies of those orders are collectively attached hereto as Exhibit A. <br /> 3. True and correct copies of the Property's tax statements are collectively attached <br /> hereto as Exhibit B. <br /> 4. Plaintiffs purchased the Property in an arm's length transaction occurring on <br /> August 30, 2018 for a total purchase price of$23,000,000. <br /> 5. Plaintiffs' purchase included several land only accounts which are not included in <br /> this appeal at this time. <br /> 6. Plaintiffs have appealed the 2019-20 assessment, and are awaiting a decision of <br /> the Tax Court in the pending appeal. <br /> 1 <br />