Multnomah County v. Department of Revenue

This is an appeal from a judgment of the Oregon Tax Court. In the case before the Tax Court, Multnomah County (the County) attempted to appeal a decision of the Department of Revenue (the Department) relating to the valuation of property belonging to taxpayer Park Vista Corporation (taxpayer). However, the County failed to serve taxpayer with a copy of its complaint in the Tax Court within the 60-day period prescribed by ORS 305.560(3). The Tax Court construed that time limitation to be a statute of limitations and dismissed the appeal. We are called on to decide whether the Tax Court…