National Manufacturing, Inc. v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff appeals from defendant’s order dismissing its petition as to the 1987-88 tax year. ORS 306.115(3) allows the department to correct a tax roll for the current assessment year and two preceding years under certain conditions. Defendant claims plaintiff did not appeal 1987-88 until January 11, 1990. Since the 1987 assessment year is more than two years prior to the 1990 assessment year, the defendant would not have authority to correct the roll for that year. The parties have filed cross-motions for summary judgment.

The undisputed facts are:(1) December 30, 1988 -…