Sproul & Sproul Inc. v. Deschutes County Assessor

HENRY C. BREITHAUPT, Judge.

This matter comes before the court on a motion to dismiss filed by Defendant Deschutes County Assessor (the county). The county claims that under ORS 305.501(5)(a) 2 and Tax Court Rule - Magistrate Division (TCR-MD) 18 B the Complaint filed by Plaintiff (taxpayer) is untimely because it was filed more that 60 days after the magistrate entered his decision. Taxpayer did not file a response.

On the issue of timely filing of appeals from the Magistrate Division to the Regular Division, as was the case here, ORS 305.501(5)(a) establishes a clear deadline of “60 days…