Hayden Island, Inc. v. Department of Environmental Quality

This litigation arose when the plaintiff filed a .'complaint in the Oregon Tax Court alleging that it ■was an Oregon corporation operating a sewage treatment plant; that the system qualified as a pollution control facility and was entitled to certification pursuant to ORS 449.605 et seq; that defendant erroneously rejected plaintiff’s application for certification and that such rejection denied plaintiff certain tax relief under ORS 449.635 (4), ORS 317.072 and ORS 307.405. The Tax Court sustained a demurrer to the complaint.

The question before us is whether jurisdiction to hear such an…