Ellison v. Dep't of Revenue

BREWER, S.J.

*202**529The Department of Revenue has petitioned this court to reconsider part of its opinion in Ellison v. Dept. of Rev. , 362 Or. 148, 404 P.3d 933 (2017). In that part of the opinion, the court described what it believed to be the current practice in the Tax Court as reflected in Chart Development Corp. v. Dept. of Rev. , 16 OTR 9, 14-15, 2001 WL 1585033 (2001). The department asserts, and taxpayer agrees, that the legislature may have changed that practice by its later enactment of ORS 305.412.

This court has reviewed the parties' arguments and concludes that it is uncertain…