Department of Revenue v. Ritchie Chevron, Inc.

CARL N. BYERS, Judge.

Plaintiff (department) appeals from an Order of Default entered by the Magistrate Division. The department claims error because it filed an Answer in the case before the Order of Default was entered. Defendant (taxpayer) responds that the Magistrate Division Rules are different from the Oregon Rules of Civil Procedure (ORCP) and the Rules of the Regular Division of this court and, therefore, the Order was properly entered. The matter is before the court on cross motions for summary judgment.

FACTS

Taxpayer filed a Complaint with the Magistrate Division on September 25,…