Ore. Court Swats Protest Of Tax Correction For Mosquito Control

An Oregon county assessor’s correction of a clerical error that omitted a mosquito control district from a homeowner’s property bill may stand, the Oregon Tax Court said.

In a decision Monday, the Oregon Tax Court’s Magistrate Division dismissed the protest by Linda and Ralph Anzellotti seeking to reverse a correction by the Deschutes County assessor, which said a clerical error had omitted one taxing district from the couple’s property tax bill. The court decision let stand the county’s reassessment to include the Four Rivers Vector Control District, which sprays to control mosquitos, for tax years 2019-2020 through 2023-2024, with a total additional tax of $760.62.

The court rejected the homeowners’ argument that they “had no idea mosquitos were even being sprayed due to the volume of mosquitos [they] get each year.” The homeowners said they were one mile from any river and that their homeowners association took care of lakes in the area, according to the decision.

The court also disregarded their argument that they should not owe taxes on a service they did not benefit from.

The court said the correction had nothing to do with a valuation judgment, and the assessor showed that the property was within the boundaries of the district. The assessor was permitted under state law to correct errors on property classification going back five years, the court said.

The case is Linda V. Anzellotti and Ralph L. Anzellotti v. Deschutes County Assessor, case number TC-MD 240192G, in the Oregon Tax Court, Magistrate Division.

—Editing by Katie McNally and Marygrace Anderson.