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COLE v. STATE BY & THROUGH OR. DEPT. OF REV.

TC Nos. 1778, 1779, 1780; SC 28687.

655 P.2d 171 (1982)

294 Or. 188

Daniel and Carolyn COLE, Norman P. and Phyllis Lind, and Agnes L. Hicks, Appellants, v. THE STATE OF OREGON, BY and THROUGH the Oregon Department of Revenue, Respondent.

Supreme Court of Oregon, In Banc.

Decided December 15, 1982.

Attorney(s) appearing for the Case

Barbara A. Rose, Portland, argued and filed brief for appellants.

Walter J. Apley, Asst. Atty. Gen., Salem, argued and filed brief for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

LINDE, Justice.

The Oregon Tax Court dismissed taxpayers' appeal of orders of the Department of Revenue assessing personal income taxes because taxpayers failed to allege that they had paid the assessed taxes and interest as required by 1982 Or. Laws ch. 29.1 Taxpayers appeal the dismissal on the grounds that the prepayment requirement enacted by that statute is unconstitutional.

Specifically, taxpayers contend that to require...

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