Legal Opinion
State Finance Co. v. Department of Revenue
Oregon Tax Court
Decided November 22, 1974PublishedCited by 6 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
In its Order No. YL 74-20 (dated January 31, 1974), the defendant Department of Revenue denied the plaintiffs’ appeal on the ground that the defendant was without power to take affirmative action because the plaintiffs had not exhausted their administrative remedies. The plaintiffs have appealed that decision to this court, pursuant to ORS 306.545.
The facts are undisputed. As of the assessment date, January 1, 1972, the County Assessor of Deschutes County, Oregon, had assessed certain real property in Deschutes County owned by the plaintiffs in fee simple, the…
2Cases cited5 opinions
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Mittleman v. State Tax CommissionOregon Tax Court · 1965
- T & R Service, Inc. v. CommissionOregon Tax Court · 1968
- Hanna Mining Co. v. State Tax CommissionOregon Tax Court · 1966
- Hult Lumber & Plywood Co. v. Department of RevenueOregon Tax Court · 1969
3Cited by6 opinions
- Portland General Electric Co. v. Department of RevenueOregon Tax Court · 1977
- Domogalla v. Department of RevenueOregon Supreme Court · 1978
- Canteen Company of Oregon v. Dept. of Rev.Oregon Tax Court · 1980
- Domogalla v. Department of RevenueOregon Tax Court · 1977
- American Condominium Homes, Inc. v. Department of RevenueOregon Tax Court · 1975
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