Mongeon v. Department of Revenue

In this tax case, taxpayer challenges an order of the Oregon Tax Court that dismissed taxpayer’s appeal of a property tax assessment on the ground that the appeal was not timely. We agree that the appeal to the Tax Court was not timely and, therefore, affirm.

Because the sole issue in this case is procedural, we need not address the underlying dispute, beyond noting that it involves a disagreement by taxpayer with the amount of an assessment by Multnomah County of the true cash value of taxpayer’s residence. Taxpayer appealed that assessment to the Department of Revenue (the Department), which…