Stineff v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

The defendant moved to dismiss plaintiffs appeal from a denial of a homeowner’s property tax refund. The denial was based on the fact that the property tax relief application form was filed after the December 31, 1977, deadline established by Or Laws 1979, ch 600, § 4(2). The defendant also alleged that the plaintiff was guilty of laches.

The plaintiff claimed that reliance on page 2 of the printed "Instructions for Homeowner Form,” issued by the department, entitled him to a refund on the grounds of equitable estoppel. The plaintiff also alleged that he is entitled…