Rothenfluch v. Department of Revenue

In this property tax case, the Oregon Tax Court held that the Department of Revenue (department) lacked jurisdiction to decide taxpayers’ appeal for tax years 1981-82, 1982-83, and 1983-84, and that the case should be remanded to the department for reconsideration as to tax years 1984-85, 1985-86, and 1986-87. We review de novo. ORS 305.445; ORS 19.125. Because taxpayers appealed to the tax court from a preliminary ruling of the department, rather than from its final order, we vacate the judgment of the tax court and remand the case with instructions to dismiss.

Taxpayer Rothenfluch and his…