Umatilla County Assessor v. Department of Revenue

CARL N. BYERS, Judge.

Defendant denied jurisdiction of plaintiffs appeal from an order of the board of equalization as untimely. On appeal to this court, plaintiff claims good and sufficient cause for being late. The taxpayer, J. R. Simplot Company (Simplot), intervened. The parties submit the case on stipulated facts and written memorandum.

Simplot owned real property in Umatilla County and appealed its assessed value as of January 1, 1988, to the Umatilla County Board of Equalization (board). The board held a hearing on June 30, 1988, to consider Simplot’s appeal. At the hearing the board…