Hayden Island, Inc. v. Department of Environmental Quality

Edward H. Howell, Judge.

The plaintiff filed a complaint in this court seeking certain relief against the Department of Environmental Quality. ① The defendant has filed a demurrer on the grounds that the Tax Court has no jurisdiction of the subject matter of the suit and that plaintiff’s complaint is barred by the statute of limitations. The decision that this court does not have jurisdiction renders it unnecessary to decide the question of the statute of limitations.

The plaintiff alleges in its complaint that it is an Oregon corporation operating a sewage system and treatment works…