Lewis & Clark College v. Commission

Edward H. Howell, Judge.

The tax commission denied plaintiff’s petition for a real property tax exemption and plaintiff filed suit in this court. The issue raised by the defendant’s answer and affirmative defense is whether plaintiff’s suit is barred by the statute of limitations.

In property tax oases the time for filing in the Tax Court is governed by ORS 306.545, as amended by Or L 1967, ch 78. The material part of that statute states:

“(1) Within 60 days after a copy of the commission’s order or notice thereof has been served, or if published by the commission under subsection (2) of ORS…