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PARR v. DEPARTMENT OF REVENUE

553 P.2d 1051 (1976)

276 Or. 113

Dwight PARR, Respondent, v. DEPARTMENT OF REVENUE, State of Oregon, Appellant.

Supreme Court of Oregon, In Banc.

Decided September 3, 1976.

Attorney(s) appearing for the Case

Ira W. Jones, Senior Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the briefs was Lee Johnson, Atty. Gen., Salem.

James K. Belknap, Portland, argued the cause and filed a brief for respondent.

BRYSON, Justice.

Defendant appeals from a decree of the Tax Court construing ORS 311.505(2) pertaining to interest charged on delinquent real property taxes. Parr v. Dept. of Rev., 6 OTR 259 (1975). The sole issue is one of statutory construction.

Plaintiff owns real property in Washington County on which taxes were delinquent for the year 1972-73. Plaintiff paid the delinquent taxes on September 11, 1974. The Tax Collector charged interest from the...

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