Oregon Broadcasting Co. v. Department of Revenue

Defendant has filed a petition for rehearing, contending that this court erred by mistakenly focusing "on the Tax Court’s jurisdiction statute, ORS 305.425, in determining which issues were properly before the Department” of Revenue. Defendant contends that this led the comb to err in its final result because the taxpayer, who had appealed to the Jackson County Board of Equalization only as to the assessor’s evaluation of its land, was thereby allowed to challenge the unappealed evaluation of improvements.

It is true that the original opinion has some less than careful language concerning just…