Chadwick v. Alexander

The issue in this case is whether plaintiff (taxpayer) may challenge, in the Oregon Tax Court (tax court), information placed and not placed on his property tax statement by the Multnomah County tax collector. The tax court dismissed taxpayer’s complaint, which sought a declaratory judgment, on the ground that taxpayer had failed to exhaust administrative remedies. We affirm the tax court’s judgment, but on a different ground.

Taxpayer owns property in an urban renewal area in Portland. In 1988, he received a tax statement for the 1988-89 tax year from the Multnomah County tax collector. The…