Associated Computer Services, Inc. v. Department of Revenue

CAEOSLE B. ROBERTS, Judge.

Plaintiff appealed to this court from defendant’s Order No. VL 76-416, dated June 23, 1976, which denied plaintiff relief from an action of the Washington County Department of Assessment and Taxation, taken under the provisions of ORS 311.211, adding plaintiff’s personal property to the assessment and tax rolls for the tax years 1972-1973, 1973-1974, 1974-1975, and 1975-1976. Defendant had determined that it was without jurisdiction to hear the appeal on the merits because plaintiff was barred by the 30-day statute of limitations established in ORS 311.211(4).

Plaintif…