THOMPSON v. DEPARTMENT OF REVENUE


554 P.2d 510 (1976)

276 Or. 371

Frank J. THOMPSON, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided September 30, 1976.


Attorney(s) appearing for the Case

Frank J. Thompson, Clatskanie, pro se.

James D. Manary, Asst. Atty. Gen., Salem, for respondent. With him on the brief were Theodore W. deLooze, Chief Tax Counsel, and Lee Johnson, Atty. Gen., Salem.

Before DENECKE, C.J., and McALLISTER, O'CONNELL, TONGUE, HOWELL and BRYSON, JJ.


HOWELL, Justice.

This is an appeal from a decision of the Tax Court which sustained the defendant Department of Revenue's demurrer to plaintiff's complaint on the grounds that the Tax Court had no jurisdiction of the subject matter and that the complaint failed to allege facts sufficient to state a cause of suit.

Plaintiff applied to the State Forester for classification of his property under the Western Oregon Small Tract Optional Tax Act pursuant to ORS...

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