Piney Ridge Lodge, Inc. v. Commissioner of Revenue

OPINION

GILDEA, Justice.

Piney Ridge Lodge challenges, by writ of certiorari, the tax court’s dismissal of its appeal. Piney Ridge argues that its February 2005 appeal was timely because it had conversations with an audit supervisor in the Department of Revenue that preserved its right to formally appeal to the tax court. Because there is no evidence in the record indicating that Piney Ridge complied with the statutory procedures for formal or informal appeal, we hold that the tax court properly dismissed an appeal filed well after the 60-day appeal period.

Piney Ridge Lodge, a resort near Pine…