Chadwick v. Alexander

CARL N. BYERS, Judge.

Plaintiff filed an action seeking declaratory relief under Oregon Revised Statutes (ORS) chapter 28. Defendant Department of Revenue (“the department”) moved to dismiss by reason of plaintiffs failure to exhaust administrative remedies. Defendants Alexander and Portland Development Commission also filed a motion to dismiss on the grounds that plaintiffs complaint fails to state a claim. The court heard oral arguments of the parties on September 14,1989.

The core of plaintiffs claim is that his property tax statement is false and misleading. Plaintiffs property is located…