Avery v. Department of Revenue, Tc 5014 (or.tax 6-29-2011)

ORDER GRANTING DISMISSAL

This matter is before the court on the motion of Defendant (department) to dismiss the complaint of Plaintiff (taxpayer). Taxpayer responded to the motion in writing. Neither party requested oral argument on the motion. The court does not view oral argument as necessary.

Property interest in certain property was foreclosed in an action brought by Clackamas County under ORS chapter 312.1 Taxpayer has filed a complaint in this division requesting that "the foreclosure judgment be dismissed." (Ptf's Compl at 1.)

This court does not have jurisdiction in matters relating to…