Legal Opinion
Parr v. Department of Revenue
Oregon Tax Court
Decided December 12, 1975PublishedCited by 2 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
Plaintiff appeals from defendant’s Order No. VL 75-143, dated March 14, 1975, affirming the Washington County tax collector’s method of computing interest on delinquent property taxes for the tax year 1972-1973. The question before the court is solely one of statutory construction.
The statute, ORS 311.505(2), charges interest on late property tax payments “at the rate of two-thirds of one percent per month, or fraction of a month until paid.” (Emphasis supplied.) The plaintiff’s construction of the statute would require interest on delinquent tax payments to be…
2Cases cited16 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Lessee of Ewing v. BurnetSupreme Court of the United States · 1837
- Hillman v. Northern Wasco County PUDOregon Supreme Court · 1958
- Colby v. City of MedfordOregon Supreme Court · 1917
- Curly's Dairy, Inc. v. State Department of AgricultureOregon Supreme Court · 1966
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3Cited by2 opinions
- Parr v. Department of RevenueOregon Supreme Court · 1976
- Estate of Collins v. Department of RevenueOregon Tax Court · 1983