Legal Opinion
Department of Revenue v. County of Multnomah
Oregon Tax Court
Decided September 9, 1970PublishedCited by 5 opinions
1Opinion of the Court
Carlisle B. Roberts, Judge.
This suit was brought by the plaintiff to require the defendant, a charter county, to amend its notice of tax levy for the fiscal year 1970-71 to conform to the plaintiff’s interpretation of Or L 1969, ch 45, § 8. Three principal issues are presented by the pleadings.
I
Was the plaintiff’s complaint timely filed in the Oregon Tax Court within the 20-day limitation of ORS 294.485 ?
ORS 294.485, as pertinent herein, reads:
“(1) Any tax levy made contrary to * * * law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section
“(2*)…
2Cases cited10 opinions
- Carkonen v. WilliamsWashington Supreme Court · 1969
- State Ex Rel. Heinig v. City of MilwaukieOregon Supreme Court · 1962
- City of Portland v. WelchOregon Supreme Court · 1936
- Boyle v. City of BendOregon Supreme Court · 1963
- Burton v. GibbonsOregon Supreme Court · 1934
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Dennehy v. Department of RevenueOregon Tax Court · 1987
- Mult. Co. v. Dept. of Rev.Oregon Tax Court · 1980
- Multnomah County v. Department of RevenueOregon Tax Court · 1980
- Multnomah Kennel Club v. Department of RevenueOregon Tax Court · 1982
- Petersen v. Intermediate Education DistrictOregon Tax Court · 1978