Loveness v. State Tax Commission

Edward H. Howell, Judge.

The question involved is whether plaintiffs’ complaint should be dismissed for plaintiffs’ failure to serve the tax commission with a certified copy of the complaint within the sixty days provided for by ORS 814.460(1). That statute requires that appeals to the Tax Court in income tax cases be accomplished by “filing a complaint against the commission in the Oregon Tax Court and by serving a true copy thereof upon the commission by registered or certified mail within 60 days after notice by the commission of its determination has been received by the taxpayer * * *."

Not…