Larson v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiffs appealed to the Oregon Tax Court from the decision of the defendant Department of Revenue, expressed in the defendant’s Order No. VL 75-632 (dated November 18, 1975). The order declares that the plaintiffs, as petitioners to the Department of Revenue, having failed to exhaust their administrative remedies before the Clackamas County Board of Equalization, did not establish jurisdiction in the department, under the requirements of ORS 306.520, and that appeal was therefore dismissed for want of jurisdiction.

There appears to be little question as to the…