Wynne v. Department of Revenue

Plaintiff appeals a judgment entered August 9,2005, in the Oregon Tax Court, Regular Division, that dismissed her complaint with prejudice under TCR 21A(8) because it failed to state ultimate facts sufficient to constitute a claim for relief. This court has jurisdiction of an appeal from a judgment of the tax court. ORS 19.205; ORS 305.445. We affirm.

This case raises a procedural question: Does Oregon law authorize plaintiff to file her claims, which concern a dispute over ad valorem property taxes, in the Regular Division of the tax court without first filing those claims in that court’s…