Dennehy v. Department of Revenue

This case involving plaintiff Dennehy’s Multnomah County property taxes is before this court for the third time. In the first case, Dennehy v. Dept. of Rev., 295 Or 574, 668 P2d 1210 (1983) (Dennehy I), we held that plaintiff could not challenge his Multnomah County property tax assessment before the Tax Court until he had exhausted his administrative remedies. In the second case, Dennehy v. Dept. of Rev., 305 Or 595, 756 P2d 13 (1988) (Dennehy IT), this court ruled against plaintiff on two of his three claims but agreed that the practice followed by defendant of “rounding up” property tax…