Legal Opinion
Hood River County v. Department of Revenue
Oregon Tax Court
Decided January 29, 1980PublishedCited by 2 opinions
1Opinion of the Court
CARLISLE B. ROBERTS, Judge.
Hood River County appealed from the defendant Department of Revenue’s Order No. VL 79-48A, dated April 23, 1979, contesting the property values established by the Department of Revenue for intervenor’s Mt. Hood Meadows Ski Resort for the tax years 1972-1973 to 1977-1978, inclusive. The Department of Revenue made no appearance herein but the intervenor, Mt. Hood Meadows, Oreg., Ltd., filed an amended complaint in intervention, listing as its first cause of suit the question of jurisdiction (failure of plaintiff to file its complaint in this court within 60 days after…
2Cases cited10 opinions
- Milliken v. MeyerSupreme Court of the United States · 1941
- Far West Landscaping, Inc. v. Pacific Cascade Corp.Oregon Supreme Court · 1979
- State Ex Rel. Smith v. SmithOregon Supreme Court · 1953
- Sekermestrovich v. State Accident Insurance FundOregon Supreme Court · 1977
- R.L.K. & Co. v. State Tax CommissionOregon Tax Court · 1966
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3Cited by2 opinions
- Burns v. Department of RevenueOregon Tax Court · 1984
- Rothenfluch v. Department of RevenueOregon Supreme Court · 1991