J. R. Simplot Co. v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on defendant’s Motion to Dismiss and, in the alternative, Motion to Remand. Plaintiff appealed to the department under ORS 306.115. Defendant did not act on plaintiffs appeal.- After one year with no action by defendant, plaintiff filed its complaint in this court.

ORS 305.560(1) anticipates that appeals to this court will be from opinions and orders issued by the Department of Revenue. See Dennehy v. Dept. of Rev., 295 Or 574, 668 P2d 1210 (1983). However, plaintiff claims excuse from obtaining a department order by ORS 305.560(5), which…