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12/1/2020 5:45 PM <br /> 200386 <br /> IN THE OREGON TAX COURT <br /> Magistrate Division <br /> Property Tax <br /> MASTER DEVELOPMENT LLC, ) <br /> Plaintiff, ) <br /> ) Case No. Zoo38(N <br /> v. ) [for court use only] <br /> MARION COUNTY ASSESSOR, ) COMPLAINT <br /> ) <br /> Defendant. ) <br /> Plaintiff Master Development, LLC hereby states its Complaint as follows: <br /> 1. Plaintiff owns certain land and improvements identified by Defendant Marion <br /> County Assessor as account number 514712 (the "Subject Property"). <br /> 2. The Subject Property was disqualified from exempt status and was assessed <br /> as taxable for the 2020-21 tax year. <br /> 3. Defendant notified Plaintiff of this decision in a letter dated September 2, <br /> 2020. A Copy of this letter is attached hereto as Exhibit A. <br /> 4. Plaintiff does not appeal the disqualification itself but does contest the real <br /> market and assessed values as determined by Defendant. <br /> 5. Plaintiff reasons that the Subject Property's real market value as of January 1, <br /> 2020 was no more than $3,000,000. <br /> 6. Plaintiff further reasons that the loss of exempt status necessitated the <br /> application of the changed property ratio and, based on a review of the Subject <br /> Property's tax statement, it does not appear that this occurred. A copy of the Subject <br /> Property's tax statement for the 2020-21 tax year is attached hereto as Exhibit B. <br /> 7. Plaintiff appeals under ORS 305.275 and ORS 305.280. <br /> 8. Exception value is at issue. <br /> COMPLAINT- 1 <br />