Anaconda Co. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff corporation appeals from the defendant’s Order No. 1-75-32, issued on August 11, 1975 (hereinafter called the “second order”). Plaintiff asserts that certain assessments against it are void because of defendant’s failure to hold the preassessment conference required by ORS 314.405(2) and because the questions decided in the second order had previously been decided by defendant’s Order No. 1-74-31 (hereinafter called the “first order”), dated September 17, 1974. Plaintiff also asserts that defendant erroneously disallowed a credit for taxes overpaid by…