Co-Operative Security Corp. v. Department of Revenue

Carlisle B. Roberts, Judge.

Plaintiff appealed to this court from the defendant’s Order No. VL 75-423, dated July 21, 1975. The order indicates that the testimony and arguments at the hearing held by the department’s appointed hearing officer raised numerous issues relating to the plaintiff’s claim of exemption from property tax as to the subject property, but that no useful opinion on these issues could be given because plaintiff had failed to file its appeal to the defendant within the 30 days allowed by the pertinent statute, ORS 311.-211(4). Accordingly, the plaintiff’s appeal was…