Northwest Medical Laboratories, Inc. v. Good Samaritan Hospital & Medical Center

We must decide whether a notice of appeal is timely if it is filed more than thirty days after entry of a tax court order dismissing a complaint for declaratory judgment but less than 30 days after the entry of judgment. We hold that the notice of appeal was timely filed.

The plaintiff filed a complaint in the Oregon Tax Court seeking a declaration that the Multnomah County Tax Assessor had wrongfully exempted certain property owned by non-profit hospitals from taxation. The tax court found that the plaintiff had not exhausted its administrative remedies and issued an order that “the Complaint…