National Metallurgical Corp. v. Department of Revenue

JOSEPH, J.,

Pro Tempore.

This is an appeal from a tax court decision upholding the determination of the Director of the Department of Revenue that taxpayer’s failure to file for an exemption in a timely manner was not by reason of good and sufficient cause under ORS 307.475.1 Taxpayer contends that the court erred in applying the abuse of discretion standard for review and in applying ORS 307.475 so as to uphold denial of the late application for exemption.

National Metallurgical Corporation operates a smelting and manufacturing plant in Springfield, Oregon. In April, 1974, plaintiff began the…