Legal Opinion
Douglas County v. Smith
Oregon Tax Court
Decided March 9, 2006No. TC 4750PublishedCited by 1 opinion
1Opinion of the Court
HENRY C. BREITHAUPT, Judge.
I. INTRODUCTION
This case involves a claim for declaratory judgment and a motion for judgment on the pleadings brought by Plaintiff (the county), and a motion to dismiss brought by Defendant (taxpayer).
II. FACTS
This case began when the county filed, directly with the Regular Division of the court, a complaint seeking declaratory judgment against taxpayer. See Tax Court Rule (TCR) C(l)(a) (requiring petitions or complaints for declaratory judgment to be filed directly in the Regular Division); Harelson v. Schneyder, 16 OTR 123, 125 (2003) (same); Irwin v. Dept. of…
2Cases cited8 opinions
- Yancy v. ShatzerOregon Supreme Court · 2004
- TVKO v. HowlandOregon Supreme Court · 2003
- Hoyt Street Properties LLC v. Department of RevenueOregon Tax Court · 2005
- City of Salem v. Marion CountyOregon Supreme Court · 1943
- Wynne v. Department of RevenueOregon Tax Court · 2005
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Richards v. Dept. of Rev.Oregon Tax Court · 2006