Hyundai Semiconductor America v. City of Eugene

In this tax case, plaintiff challenges a condition imposed by defendants on applicants for a property tax exemption in an enterprise zone. On summary judgment motions, the Oregon Tax Court ruled that the condition violated ORS 285.577(4) (1995) (set out below). 1 Hyundai Semiconductor America v. City of Eugene, 14 OTR 557, 565 (1999). For the reasons that follow, we conclude that plaintiff failed to exhaust its administrative remedies. We therefore vacate the decision of the Tax Court and remand the case to that court with instructions to dismiss the complaint.

The following undisputed facts…