Multnomah County v. Department of Revenue

BERNARD SHEVACH, Judge pro tempore.

Plaintiff has appealed from the Department of Revenue’s Opinion and Order No. VL 79-313, executed on May 21, 1979, which dismissed the appeal of plaintiff on the ground that the Department of Revenue had no jurisdiction to act in the appeal.

The facts of the case are the following:

Certain real property belonging to the Seventh Day Adventist Church was assessed for purposes of ad valorem taxation for the 1978-1979 tax year by the appropriate assessing official of Multnomah County. The assessment was appealed to the Multnomah County Board of Equalization which…