Welch v. Washington County

Plaintiff appeals a summary judgment for defendants Washington County (county) and the Department of Revenue (department) concerning his property taxes for the tax years 1977-87. Plaintiff also appeals an order denying his motion for relief from the judgment in the same case. We affirm the Tax Court’s judgment and order.

Plaintiffs “supplemental appeal” presents the preliminary question whether a tax court order denying a motion for relief from judgment is appealable. Tax Court Rule (TCR) 71 B(l) provides in part that:

‘ ‘ [t]he court may relieve a party * * * from a judgment for the following…