Dennehy v. Department of Revenue

CARL N. BYERS, Judge.

Plaintiff is the owner of real property in Multnomah County. His complaint alleges that certain property tax assessment procedures violate portions of Oregon’s Constitution and that he is entitled to a refund of a portion of his taxes paid. Initially plaintiff appealed to the Department of Revenue in December, 1983. However, the Department failed to act on plaintiffs petition and after 27 months plaintiff filed in this court.

There is no dispute as to the determinative facts and both parties have filed motions for summary judgment. The parties have filed memorandum in…