Taft Church of Evangelical Church of North America v. Department of Revenue

This is a direct appeal from a judgment of the Oregon Tax Court. See ORS 305.445 (providing for such appeals). Taxpayer asks this court to reverse the Tax Court’s ruling, on a motion by respondent Department of Revenue (Department) for summary judgment, that taxpayer neither appealed from certain property taxes within the time allowed nor showed good and sufficient cause for failing to do so. Taft Church v. Dept. of Rev., 14 OTR 119 (1997). We affirm.

Taxpayer is a church that has long owned 1.747 acres of property that was, for the most part, not subjected to property taxation. From 1963 to…