Columbia River-Longview Bridge Co. v. Wellington

The issue for determination is whether a taxpayer, dissatisfied with a ruling of a board of equalization, may appeal directly into the circuit court or whether our laws require him first to appeal to the State Tax Commission.

Section 69-309, Oregon Code 1930, which, apart from some amendments irrelevant to our present problem, was section 8, chapter 266, of 1907 Session Laws, provides that “Any person who shall have petitioned for the reduction of a particular assessment, or whose assessment has been increased by the board of equalization, who shall be aggrieved by the action of such board,…