Rosboro Lumber Co. v. Heine

Plaintiff petitions for rehearing of our decision in Rosboro Lumber Co. v. Heine et al, 289 Or 909, 618 P2d 960 (1980), in which we denied plaintiff’s claim on the ground that the writ of review is an available remedy in the Oregon Tax Court and that plaintiff’s failure to exercise that remedy within the procedures of ORS 34.030 precluded its use of a writ of mandamus in this case. In seeking a rehearing of this decision plaintiff contends that our decision fails to reconcile ORS 305.425, which states that proceedings in tax court are to be heard de novo, and Oregon case law which states that…