Legal Opinion
Jackson County Tax Collector v. Department of Revenue
Oregon Tax Court
Decided August 24, 1993No. TC 3401PublishedCited by 4 opinions
1Opinion of the Court
CARL N. BYERS, Judge.
This matter is before the court on plaintiffs Motion for Summary Judgment.
FACTS
A taxpayer claimed to have deposited her property tax payment in a United States postal deposit box at about 7:30 a.m. on November 15, 1991. However, the envelope was not postmarked until November 18, 1991. Because the envelope containing the payment was postmarked after November 15, 1991, plaintiff did not allow the three percent timely payment discount and notified the taxpayer that an additional $74.32 was owed. The taxpayer appealed to defendant. After a hearing, defendant found her…
2Cited by4 opinions
- Banks v. Department of Revenue, Tc-Md 080499d (or.tax 11-6-2008)Oregon Tax Court · 2008
- Chaff v. Dept. of Revenue, Tc-Md 080892c (or.tax 1-16-2009)Oregon Tax Court · 2009
- Dennis v. Department of Revenue, Tc-Md 091424d (or.tax 9-8-2010)Oregon Tax Court · 2010
- Gilpin v. Douglas County Assessor, Tc-Md 080674b (or.tax 11-5-2008)Oregon Tax Court · 2008