Eola Concrete Tile & Products Co. v. State

CARLISLE B. ROBERTS, Judge.

Complaint in the above-entitled suit was filed by plaintiff simultaneously with plaintiffs response to the court’s order to show cause in Tax Court case No. 1306-S. Tax Court No. 1307 is, in fact, a collateral attack upon No. 1306-S (which led to an order to the plaintiff to produce certain records for examination by defendants for property tax purposes). Plaintiff resisted the court’s suggestion that Tax Court No. 1307 should be dismissed, contending that "then Plaintiff’s substantive right to present evidence on its numerous affirmative defenses will be erased.”…